I'd have to agree with Andrew,If you call the city for the specs of a particular property according to their records as long as there is a window for egress it can be considered a bedroom,it may not exist in the attic or basement regardless of whether there is a closet / window or not.There are many homes in my servie area that were built in the very early 1900's many of them have bedrooms without closets.The closet aspect is a real estate thing and not a legal consideration.
The room will need both to be considered a bedroom; otherwise it is considered an office or den. I recently sold a home where the seller removed all the closets and put in free-standing wardrobes. In order to sell the home with multiple bedrooms, she had to put the closets back in.
I disagree on the closet. What I understand is that the room definatley has to have the window with egress but there are a lot of bedrooms with no closet, You can put a piece of furniture in there to use as a closet. the room should also be at least 8X8
In the real estate world, a space can be considered a bedroom if it has a door that can be closed, a window, and a closet. But building code requirements that vary from state to state will determine what can and cannot be considered a bedroom.