forgot to mention I live in upstate NY, so we get weather.

wrote:
I have 2 basement windows that are unusable since they are covered by a
large deck. I want to finish my basement and am thinking of just
framing over the windows and sheetrocking over them. I could insulate
them pretty good to prevent moisture issues.

Is this a bad idea, or should I remove the windows (they are in
concrete) and do something else....and what is the somethign else?