I have never stretched or taped or sprayed any backing batting or top. This is what I do and have never had a problem with puckers or wrinkles if the top is flat to begin with. First of all I love starch. and I start with the fabric before it's even cut for piecing... after the top has been pieced I will spray and press the back of the top so that all the seams are flat and all the threads snipped. I lay out the quilt right side up and fold it in layers from the top to the center and from the bottom to the center..set aside. If the backing needs to be pieced I repeat the above process. I press the batting and then let it relax. I clear my dining room table which has the protective pads..I place the cutting mats print side down then I will then lay out the backing on the table keeping the excess on 3 chairs on the opposite side..I will then repeat the same for the batting. I will then smooth it out folding both layers (about 18") until I reach the middle of the piece. remove the chairs. By this time the remainder of the piece will lay/hang nicely. Now take the set aside top and lay it on the batting center to center...open the quilt first from one side then the other using your iron set to steam press the quilt lightly,smoothing out any areas...Do not press to distort the fabric..what you are actually doing is marrying the 3 layers together. I will pin as I go. Just make sure you use a sufficient anount of pins. I find that stretching tautly just makes the fabric go back to where is was before you started. Anne