Here's a carpenter extending the siding down to encapsulate the basement windows. He attaches furring strips with a .22 caliber load hammer, then attaches plywood to the strips. They were originally going to leave the bare cement, but the foundation guys screwed up and sprayed the black asphalt waterproofing too high (note the black patches), so they will cover it with siding. OK by me - that's what I wanted in the 1st place!