The Poster is a decorative item that can take the place of a wall to disguise what is on the other side. It serves the
same purpose as the Fake Wall Block. It cannot be used on cut fences.
Crafting[ | ]
Below you will find the crafting recipe associated with this item.
(No INT needed to make)
Also as a side note the poster's sprite is different on console versions, most likely because of ratings (The poster looks somewhat inappropriate in the computer version).
The magazine's picture is different from the poster's, oddly enough. (Most likely to distinguish the two.)
Despite having Duct Tape in the crafting recipe, it isn't contraband and doesn't trigger Contraband Detectors. Guards don't seem to care if you hang a poster on your wall using contraband.
If you are sent to solitary, the poster is removed, however, due to a bug, the wall will not be repaired (checked for v1.37 of first game).
The poster is a reference to the 1994 film The Shawshank Redemption and serves the same purpose as in the film.
Poster
Magazine x1 + 
Roll of Duct Tape x1