I am remodeling my basement and have cement block walls. The walls are in OK shape, the floor is uneven in places. The room is about 10 degrees warmer in winter and cooler in summer than the rest of the house.

I am trying to decide if I should use furring strips to attach my drywall to or build 2x4 walls. Does anyone have an opinion either way on which way will work best?

Thanks in advance for any suggestions.

I see no reason to go to the expense and work to build 2 X 4 walls. I would put my time and money into meticulously caulking all gaps between the block, plate, band joist, and floor above. Caulk any cracks in the block too. Then use Ti-Cons to fasten 1 x 2 furring strips on. Put 3/4'' foam between them, and then the drywall.

How many inches apart do I place the strips apart. And what type nails would I use to anchore the drywall.