May I suggest that you use tyvek instead of felt paper, no offence Kevin54............after a lot of years installing siding (vinyl, aluminum, and hardi) felt paper is OK for use behind bricks but tyvek is far superior for behind vinyl. Drywall is OK if its the exterior type, but also remember that if anything hits the siding it will break the drywall easily as opposed to OSB.
And some tips, don't forget to not nail it tight against the wall, it expands and contracts a lot as well as not installing it tight against each other and your corners.
Have seen so many ripply walls do to not allowing for expansion or contraction
Good luck