The walls above 8ft are pine ship lap – a mix of rescued materials and new- with a whitewash finish. I found a big pile of used ship lap at ReSource Building Supply store but it wasn’t quite enough for the project so we supplemented with new. Some was rough and some was smooth. The rough stuff I stained dark brown and put it on the exterior. The smooth stuff was whitewashed and put inside. I like the way the interior and exterior subtly mimic each other. By choosing the ship lap for the higher parts of the walls, we were able to minimize waste and make the job a easier. Dry wall comes in 8 foot sheets and if we has decided to extend dry wall to the ceiling, we would have had to cut it to size and worry about a lot more seems. Same for the t1-11 on the exterior. Pretty much a win-win!