Bedroom in basement - Realtor and Appraiser perspective for Comps

[Amit G.]

Hello BP'ers,  A quick question for you all geniuses - Is the bedroom in a walkout basement (below grade of course) with egress (conforming requirements) and and a closet, considered while determining comps?  I probably know that Realtors see it as a legal bedroom and will advertise as such, but will an appraiser consider it while pulling comps of the property?