From the American Institute of Architects site:
Finishing guide
Here’s a more detailed breakdown of finishes and how you can use them:
Flat/ultra flat: The lowest level of sheen, ideal for hiding wall imperfections and seamless touch-ups. Best suited to ceilings and low-traffic areas.
Matte: Slightly more sheen than a flat finish, with very little reflection that creates a velvety look. Ideal for living rooms, dining rooms, and bedrooms.
Eggshell: Offers a slight sheen with a smooth, elegant appearance; it is washable with good stain resistance, yet still forgiving of wall imperfections. Suitable for living rooms, dining rooms, foyers, bedrooms, hallways, and kitchens.
Pearl/satin: A durable, medium-sheen finish that lends itself well to areas where washability is important. Think hallways, family rooms, kitchens, trim, bathrooms, playrooms, doors.
Semi-gloss: Reflects light and draws the eye, with high resistance to moisture and stains. It’s best used for high-traffic areas, trim, doors, and cabinets/millwork.
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