What this drywall calculator is estimating
A room drywall estimate starts with wall area, not floor area. The calculator multiplies room perimeter by ceiling height, subtracts doors and windows, adds the ceiling if requested, and then converts the total covered area into drywall sheet count based on the sheet size you choose.
That makes this kind of drywall calculator or Sheetrock calculator useful for bedroom, basement, garage, and renovation planning where you need a fast order estimate before buying materials. The result is meant to support planning, not replace a cutting layout for installation.