How do you construct a window well?
Basement windows that extend below ground require window wells to retain the dirt. Galvanized, corrugated sheet steel used for this purpose is one choice. My choice would be to form and pour a concrete retaining wall around the window.
Recently, pressure treated wood and plywood has also been used for foundation material. A drain at the bottom of the hole should be added which ties into the perimeter drainage for the house.
If this well is for a bedroom window and will be used for a means of egress, a clearance of not less than 22" should be provided in front of the window to enable a person to get out in an emergency.
Here is a picture that might help:
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