http://johnlsayers.com/phpBB2/viewtopic.php?t=503
This is the authority on sheet rock, from the company who sells mega-tons of it.
http://johnlsayers.com/phpBB2/viewtopic.php?t=598
Those two threads have quite a bit of info that will help - As for spacers, here's the deal - some drywall suppliers have spacers, or you may have to make them. What you want are several small pieces of wood that are 3/16" thick - these are placed on the floor and the sheet rock is rested on them, up against the studs. You then fasten the sheet rock to the studs (or RC, depending on which side of the wall you're doing) Then you pull out the spacers and caulk that layer with acoustic sealant. Repeat for each layer, being sure to follow the methods I outlined in the second link above, for your particular framing methods.
You do the ceiling in a similar way - cut the RC so that it ends about 1" away from the side wall. Put spacers (taped in place) on the wall at ceiling level, so that they keep the ceiling wallboard away from the wall by 3/16" - again, caulk each layer before going on to the next. Always, whether wall or ceiling, stagger seams from layer to layer, so that ZERO seams match up with the next layer. Mud and tape each layer as you go, so you have no gaps in coverage where seams are.
When you attach RC to a ceiling or wall frame, always put masking tape markers at both ends on the adjacent surface, so you know exactly where the RC is after the first layer of paneling is on. If you're using RC on wood framing, you also want to use the masking tape method to mark where all wood framing members are - these markers will tell you where NOT to drive screws - you don't EVER want to have a screw penetrate thru the RC and into the stud, or it will negate the use of RC altogether.
The caulking you do after pulling the spacers out from under the layers of wallboard is your "pad" you mentioned - This keeps the wall from directly touching the floor, yet seals between them hermetically.
I wouldn't count on finding RC at a Home Depot - some people have gotten lucky, but the one in my area never heard of it. Usually the best places to find RC are commercial drywall and insulation contractors, if they will sell it to you. Same for Acoustic Sealant. If you have to get the acoustic sealant on the web, it's about $7.50 per 29 oz tube. Don't go to Supersoundproofing.con (con was intentional) unless you want to spend TWICE that. Local purchases are typically $4 or so per large tube, so it's worth it to ask around. Yellow pages under drywall contractors, that sort of thing...
There are different types of RC these days, the best for ceilings is Dietrich RC Deluxe. It has a wider web for screwing to, and is heavy enough for 3 layers of sheet rock on ceilings - 4 layers if you put it closer together, say 12" centers.
http://www.dietrichindustries.com/bigdp ... sories.htm
Do NOT, repeat NOT, get the RC-2 if you want best sound proofing - although the RC2 is stronger, it's also more conducive to sound getting through due to better coupling. The RC Deluxe is the stuff.
Where you caulk between walls and floor, remember to NOT put moulding that mounts to both floor and wall - the idea of the caulking is to keep that joint flexible and not in hard contact.
Hope that helped... Steve