We remove existing sheetrock and then reframe the studs to create a niche. We usually make the finished niche about 2" wider than the TV so you can get your hands around the TV. We then run a smurf tube for the wires. Then sheetrock, texture & paint. We then mount the TV bracket and run the wires. That's about it.

Thank you-we will have the advantage of having just the exposed studs to start with because this is a remodel project and we have already removed the existing sheetrock. I appreciate the measurements!

Make sure you buy the TV you are putting into the space. VERY IMPORTANT. All TV's have different measurements. If you design it around a TV that you might buy, it may be discontinued or size changed or sold out. Buy TV first!