Buildings with visible basements/garden flats. What is the cutoff?

When walking around with StreetComplete I often see buildings with half a flight of steps up to the main entrance and very visible windows in a half buried floor. At what point do you normally start counting this lower level in building:levels?

The building:levels page says ‘For the purposes of this tag, “ground level” is defined to be the lowest entrance to a building.’ but:

  • lower entrances might not be visible from the street in larger houses and
  • terraces with steep steps down into a trench in front of the house to access the door of the basement flat definitely feels like that’s an access to building:levels:underground

At what point are people generally treating a partially exposed level as building:levels rather than basement levels? Should we just start using half levels for this to avoid confusion? (i.e. the second picture below is building:levels=2.5,roof:levels=1

I would definitely start the building:levels count above this window:
Window under grating

But what about this one? Would a gate and steps down to the level of the half exposed windows (in addition to the main entrance) change how you tag this?
"English Basements" from wikipedia

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