[sammyg2]

When I was young we had a basement in Utah. My father finished it off but hated that it didn't have windows except for the little ones along the ceiling.

He bought some square mirrors and some molding and made windows where there were none. Imagine a frame, casement, etc with mirrors instead of glass, and there you have it. Some thin style drapery to diffuse the fact that they are mirrors instead of clear glass and you have the illusion of being above ground instead of below it.
Wish i had pictures but that was 40 years ago.