I have read Is it necessary to put a special egress window in a basement bedroom if there's already a window above ground. My situation is similar but different.
My basement has a furnace, a work bench, a ping pong table, a washer, and a dryer. That's it. There are no plans to create a bedroom down there, ever.
There are two small windows that let a bit of outdoor light in. Each one has a window well and a plastic well cover.
Water comes in through the bottom of the two windows in a heavy rain. We tried caulking, and that solved the problem initially, but after a couple months they started leaking again. Maybe because of the change of season (late summer giving way to fall and early winter).
I am thinking about perhaps blocking off those windows in some permanent way. Would that create a safety problem?