It really has to be a side wall, as it makes the most sense. The opposing wall is drywall with a large 4' X 2' window. I'd like to keep it and just place some panels interspersed which would look good and probably match the other wall (who really knows until I do it and listen). The floor is wood over concrete. The ceiling is rather low but will be treated. Currently it is 8" beams running across which are being filled with a insulation. I believe I will also add 2" rigid 705 and possible leave an inch of the beam out for aesthetics (If I can get away with it and it sounds good). If not, I'll sheetrock over that and treat the ceiling to interspersed 1" rigid rectangles. Note: I'm new at this, just reading and learning. The studio will be for me, not a professional workspace, but I do want it to sound good. Thanks.