An acoustical plaster system features a base layer mixture and a finish layer mixture. The base layer mixture includes a first binder, a first thickener and a plurality of first particles, with the first particles being porous, lightweight, non-close packing particles having a first mean diameter. The finish layer mixture includes a powder latex binder, a second thickener and a plurality of second particles, with the second particles being porous, lightweight particles having a second diameter. The first mean diameter is larger than said second mean diameter.