how do I drywall over cement in a basement? How do i attach the drywall to the walls?
May I suggest that you seal the basement walls before beginning the rock job? (sheet rocking)
You can get concrete nails at the hardware store. Nail 1 x 2 or 1x 4 to the concrete walls then you can apply the sheetrock to the nailers Nail the nailers at 16 on center or 24 on center
First you put a barrier on the inside of the outside walls, like sheets of plastic. Then you frame the wall with 2X4's and attach them to the outside wall. Last you nail the drywall to the framing. This insulates the wall with a pocket of air and keeps the drywall from being ruined by condensation.
You have a couple of options, both similar. Either build a stud wall which will lose you about 3 1/2 of depth or attach firring strips to the wall. You can use 2 x 4s laid flat and attach them to the cement walls with concrete nails, concrete screws (often referred to by a popular brand name such as Tap-Con. I prefer using a powder-activated tool which uses .22 caliber cartridges to drive special nails into the cement. Very fast and you can rent one for about $35/day, nails extra. Put plastic up first, then the 2/4's and nail them flat to the wall. A great time to insulate with 1 1/2 foam board between the boards, which will reduce noise and help to moderate your basement temperature. I'd recommend using green board which is moisture resisitant. I've done this myself and it is a very satisifying improvement.