I wanted there to be a feeling of trains "disappearing into the void" when they entered the tunnels, and the reverse when they exited. Therefore, I didn't try to model rock walls inside the tunnels. In some cases, I used spackling compound to smooth out the walls next to the portals, and in some cases, to fill large voids in the tunnels walls. But then they were painted black. If you notice in some of these pictures, I go as far as to paint the ceilings black too. I don't cover every little crack and crevice in the ceilings, just enough to cut down on the brightness of the area.
The picture to the left shows the extent of black paint in the tunnels. I do paint every surface of the floor and walls, because the smallest area of white or light gray really stands out against the black walls. Lastly, I ballast into the tunnel a little more than an inch, and then stop. When there is no light being shone directly into the tunnel, the somewhat abrupt stop of ballast increases the effect of the track disappearing into the void.
The light gray areas in the openings are covered by the hatches, and do not require painting. The cut edges of the ceiling tiles really soak up the paint, so I don't paint where I don't need to. The raw tile soaks up so much paint, that it actually saved me a significant amount of time and paint when I covered the tunnel walls with a thin coat of spackling compound and/or wood filler.