Why your headcount is short
The most common drywall mistake is trusting the room dimensions in your head. Two things catch people out. First, walls hide their length. A 12-foot wall on the plans is often 12 feet 1/4 inch between the studs, and a full sheet of 4×8 does not forgive a quarter inch. Order in pairs so the second sheet is ready when the first comes up short. Second, scrap disappears. Sheets get damaged in the truck, the handoff, or the first cut. A 10 percent waste factor is not a scam. It is the number the trade uses because it is the number that keeps jobs from stalling.
Openings smaller than 20 square feet do not subtract from the takeoff. A standard window is 12 to 15 square feet, and the scrap from cutting around it becomes the fill cut above the window. Subtracting it makes you buy one fewer sheet, and then you run short on the last wall of the room.