we were always taught ( I am licensed) that a bedroom had to have a closet and a window (or door or escape). In talking to my appraiser friend, he basically says to just use common sense. If all it needed was a window then theoretically any room could be called a bedroom and you could then misrepresent the home in calling it a 3, 4 or more bedroom home when in fact it wasn't designed that way. Common sense says a bedroom would have a closet, walls, entry door, window etc. and a decent enough size to be a bedroom. As a seller, you just want to represent the home in a fair and honest way and what others would expect as normal in that neighborhood (enclosing a garage, an extra living area etc). Plus, as you know, it's best to do things that other homes in the neighborhood are doing or you may hurt your resell value in years to come. Good appraisers also look for such things and use common sense as well when evaluating homes.