After we had the stairs taken out we framed the wall and used plywood instead of sheetrock. Our thought on this is that nobody will go thought the plywood. It also less likely to get get dinged by things falling down the stairs. We figured this was safer since we are only doing one layer on this wall for now. After we get the electrical in this room and the stairway done then we will finish both sides of the wall. So we put up plywood, filled in the cracks with wood putty and painted. So here are pictures of the stairway with plywood and a picture of the dresser in the place that the stairs used to come into the room. The last picture also has the wall painted.