Depending on your skill level, you may need to hire a professional contractor to help out with parts of the project. However, with a little preparation and planning, refinishing your basement can be simple.

Plumbing and Patching - If you're planning to install a bathroom or a wet bar, plumbing needs to be the first priority since pipes may need to be installed beneath the cement floor. Once all plumbing is installed, be sure to patch all cracks in the floor and walls. Use a low-odor, polyurethane sealant, such as PL Concrete and Masonry Sealant (www.stickwithPL.com), which will produce a flexible, long-lasting seal for all cracks in the foundation.

Block in Beauty and Security - If your basement is not already equipped with glass block windows, it may be a good idea to have them installed now. Glass block windows not only provide aesthetic appeal and light transmission, but also provide added security from intruders.

Electrical - Once the plumbing system is in place, it is time for the electric. Be sure to install a sufficient number of electrical outlets and telephone lines to accommodate televisions, lamps and computer modems. And don't forget the cable lines too!

Walls - Drywalling is the easiest way to cover cement walls to create a smooth surface. Be sure to use a low-odor, fast-grabbing adhesive such as PL Premium Polyurethane Construction Adhesive (www.stickwithPL.com) to create a secure bond and to reduce the need for difficult nailing into the cement block. Once the drywall is in place, PL Premium can be used to adhere baseboards and wainscoting over the drywall. These decorative accents will not only add beauty, but also functionality to the walls by protecting the drywall from dents or scratches from flying cue balls or toy car crashes.

Drop the Ceiling - When it comes to ceiling choices, acoustical tiles are a safe bet. Not only are these tiles aesthetically pleasing, but they will also provide easy access to utilities for the rest of the house.

Flooring - Since the floor of the basement is in direct contact with the ground, it is most likely going to be cold! Installing a subfloor between the concrete and flooring surface will provide a warmer, dryer environment for your new basement living area. In addition, it will provide a smooth, secure surface for your carpet or other flooring choice.