The most effective formula seems to be:
1) absorb sound
2) block sound
3) isolate vibrations
4) block sounds
5) absorb sounds
Or any combinatoin of the above. But if you put two pieces of sheetrock butt up against each other you are wasting your time and materials because it will only drop another 4 dB of sound! You have to isolate, insulate, and absorb by using multiple layers of different materal (every material has a resonant frequency that seeps through).
There are a few ways that you can accomplish this. The simplest way is 5/8" sheetrock, sound barrier, 5/8" sheetrock, 2x4 studs filled with Roxul mineral fiber insulation (3" Roxul works better than the similar OwensCorning product for sound absorbtion). Fill in the gaps in the inner layer of sheetrock with acoustic cauking. Don't bother with the time consuming sheetrock mud in the inner layer because the cauking is more effective. Make sure to cauk around the top and bottom of each sheet so it's absolutly air-tight. For "bonus points" (bonus decibels dropped) try putting some 1 1/2" foam self-stick weatherstripping on the 2/4's before mounting the inner layer of sheetrock to it. (just a thin 1/4" strip will do the job). Use 24" centers on your 2x4's. 16" will only cause more vibrations to get through and make you work more.
If you got the space for it, and the time to do it, the best configuration seems to be two totally seperated walls. I have seen tests where an STC rating of 70 was achieved (70 decibels of sound or less will not transfer through at all and a frieght train on your front porch would not be heard as more than a whisper inside your vocal booth). If you are in the basement of your house, even better because the concrete and several feet of earth will block a lot of sound too. Mine is in my basement, and like I said, a load crack of thunder doesn't even trigger my microphone noise gates adjusted to -50 dbA.
Try to have as little of the vocal booth touching the structure that surrounds it as possible. This may mean that you could build a free-standing booth and put it 1/4" away from the walls in the corner of the room that you are using. Or, even better, place the sound barrier material in between the vocal booth and the walls. Insulate the seams with weatherstripping self-stick foam rubber. Sound vibrates along the surrounding walls and can transfer in if it's not free-standing.
Whether you choose two walls or a single, Be careful to not put the screws of the outer layer of sheetrock all the way through to the studs of the inner layer of sheetrock. The outer layer should be fastened to the inner layer only. The sound barrier is minimally attached with glue, just enough to hold into place while the outer sheetrock layer is applied which sandwiches the sound barrier in between. This 1/8" sound barrier stuff is HEAVY so be prepared to have someone help you handle it. It weighs more per square foot than sheetrock but is flexible.
If you can spare the extra 6" of space, build a wall with 5/8" sheetrock, sound barrier, and 5/8" sheetrock again. Leave the back open, seperate by 1/4", fill both walls with Roxul mineral fiber insulation (3") and if you can afford it put another layer of sound barrier between the two walls. Duplicate the wall in the opposite direction on the other side. There are many discussions about resilient channels but I have heard just as many bad things about them as good things. Resiliant channels are easy to break and defeat by putting in a single screw incorrectly. The time and money is better spent on the sound barrier sandwiched between the sheetrock.
As for windows and doors, if you are brave enough, construct your own door. Otherwise, get yourself a good solid-core door. The heavier the better. Minimal glass exposure is desirable but you need a window because some vocalists are clostophobic. Not to mention the value of visual communication. I sometimes have to sit outside the booth and make funny faces at my vocalists for them to get their act in gear.
I'll have to give you an update when I finish my 10' x 13' sound room this summer, which will be constucted with the double wall/ half inch gap setup. I will also be using a double door. But then again, at this point I'm going professional with it :-) Feel free to ask any other questions. I'd be happy to share my expreriences as a "studio handyman".