How do you make a paneling wall?

We have a basement finished with paneling walls and carpeting and a drywalled ceiling. We want to create 2 new walls and hang a door to make a new room down there. I want to avoid drywall, plus paneling will match the existing basement walls. How do you create new paneling walls, and hang a door? Do you frame out walls as you would for drywall?How can this be done over the carpeting?