We want to close one wall of the bathroom, hide the pipes, and tile it. The size of the wall is 2210x2730 mm.
One layer is more than enough.
My recommendation layer by layer.
One layer of 12.5mm gypsum board, on a frame with a profile spacing of 400mm.
Profile 0.6 mm
Rivets for hinging the furniture.
Frame with mineral wool.
Elastic adhesive for tiles.