stalls

Building a new small barn -yay! Question: is there any advantage to covering the inside of the framing, at least the lower half, with boards or plywood? I see this done both ways in photos of other people's barns. It seems like it might make cleaning out the stall easier without all those...

So with our "hopeful" move I'm dreaming of designing a barn/pasture set up. Was talking with Mom and of course we've different ideas. Her husband set their barns up with a stall per horse and they all run into their stalls to eat, they ONLY used the stalls to do this 90% of the time...