For the steps you need to build a header over the landing. The bottom and insides of this header and the ceiling will be drywalled. I did this and I'm glad I did! The landing at the bottom is not a real landing, just an imaginary area about 2 feet out from the last step.
You can do the same thing around the windows.
BTW - 3 inches for the drop isn't much. That precludes using fluoresence fixtures. Recessed cans would still work.
Suspended ceiling vs. Tile.... questions, need opini...
Replacing solid ceiling in basement
Simple idea for a basement ceiling?
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