I'm in the process is building my theater. You can take a look at my build thread. I built backers for all my surrounds, Atmos, and lights. The surrounds stick out some but will be covered with columns. Most of it is built inside the walls. This allows me to be flexible with the speakers and upgrade/change them easy. For my ceiling speakers, I mounted them so the first layer of drywall fits flush with the bottom of the backers' opening. Then the second layer of drywall lays flat over the backer holes. I will cut the holes out to fit the speakers accordingly. I used a similar technique from the Ashton Cove build thread.
Another option is get speakers that are the same depth as your studs so you wouldn't need columns. I didn't think that is as flexible. But too each it's own.
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Another option is get speakers that are the same depth as your studs so you wouldn't need columns. I didn't think that is as flexible. But too each it's own.
Sent from my Pixel 3 XL using Tapatalk