Inspect the dormer and determine if the window is sound as you do not want openings for water or insect to get in.
Caulk around the window to seal off any cracks using latex caulk.
Insulate the floor if there are open floor joists with bats of insulation rated for your area and then cover with solid foam insulation sheets. This will prevent warm air from the rooms below escaping into the dormer.
Measure the opening of the dormer to determine the size of 1/2-inch plywood sheets to install.
Screw the plywood directly to the attic roof or knee wall, depending on your attic construction. Cover with drywall and paint if desired.
Trace the outline of a small, 6-inch attic vent onto the drywall. Cut out the opening with a saw to make room for the vent.
Slide the vent in place and screw to secure. This will allow for air flow between the empty dormer and the rest of the attic, preventing moisture buildup.