drywall is not a good substrate for cement and is not designed to hold much weight alone. If you want the vaneer flush as possible, I would glue hardibacker to the wall and screw into the studs every 8" 16 oc. If you want to build it out a bit, you can build a frame out of studs, again making sure to screw into the existing studs since you want the load to be on the studs and not on the drywall, then hardibacker screwed to your new frame then vaneer on top.