well I actually did "fur the studs", because I used 1/4" hardibacker.
It's a trade-off, since 1/4" is cheaper, much lighter, and easier to
work with (I was able to use a jigsaw to cut it for plumbing cutouts and
such, using a steel blade-although they didn't last too long), but..I
had to fur the studs.

wrote:
Thanks Chester. You know, it really didn't occur to me, until I started
looking at the pan. I thought to myself, wait now, if the backboard
extends beyond the flange, and I have to fur the studs, the drywall
will protrude from the rest of the surrounding drywall.