Make plans to accommodate basement windows when you are drawing the plans for your house framing. The rough opening for a window should be approximately 1/2 inch larger than the window in both width and height.
Create the rough opening for the window when you are framing by creating an opening in the stud pattern using pieces of studs. If the bottom of your rough opening is 40 inches off the floor, the studs that are beneath the rough opening will be 37 inches long, with the bottom plate of the wall adding 1 1/2 inches at the bottom and the bottom plate of the window opening adding 1 1/2 inches at the top for a total of 40 inches.
Build the rough opening with a header over the top of the window to strengthen the opening. A header can be made by two 2-by-6s or two 2-by-8s face-nailed together to create a sturdy beam that spans the width of the window. A header helps to transfer the weight of whatever is above a rough opening to the studs at its sides.