From Trammell Hudson's Projects
It is possible to laser cut drywall with NYCR's laser cutter. This 13mm thick section required five passes at 5% speed (5cm lens) or two passes at 2% speed (10cm lens). In both cases 100% power, 500 Hz frequency. I didn't change the focus between passes. One pass at 1% speed just chars the edges, so multiple passes are better. The shape was generated with boxer, my SVG laser cut box generator.