1ST LAYER is the heaviest and uses the most compound. With a 6- to 8-°inch taping knife, you want to end up with an area that is about 6 to 8 inches wide and feathered smoothly.
2ND LAYER is the fill coat that is done with a slightly wider taping knife (8-10 inches).
3RD LAYER uses a broad knife of about 10 to 12 inches wide. Spread a thin layer over the joint, feathering the edges and hiding the seams. Finish by sanding the compound with 100-grit sandpaper so that the joints are as smooth as possible.