I am getting close to putting the drywall up in my basement and have a question regarding the placement of my Sub (which I need to order)...

I am currently build the basement to accomodate a 106" Projection Theater with recently purchased M60s, QS8s and a VP150. I would like to build some shelving in the area where I am planning to place the sub, and I was curious as to the pros/cons of building the wall "around" the sub. In otherwords, all of the sub would be in the wall, with the obvious exception of the grill...Is this ok to do or will it have a dramatic impact to the sound?