That sounds fine, and I wonder if your guests would also appreciate another door to the right, facing the bathroom? They would feel a bit more privacy than walking out into the public space, even if there is no one playing ping pong or watching tv at 7am.

Having the doors centered on the windows seems like the best placement.

I visited a spec home where one door, when opened, turned into the closed door for the perpendicular opening. In your basement, a door at the little hall to the bathroom, when opened, would close an opening to the bedroom. I’m sure it’s pretty specialised, but this would be a good application for such a dual-door.

Check local codes for their egress requirements in a basement with a bedroom in it.

I'd prefer the doors where you're placing them based on the room dimensions, not just the window.

I am strongly going to suggest you don't do a murphy bed! My parents have a queen with the best mattress available and I hate that thing. Very uncomfortable. Last time I went up to visit I brought a twin airbed with me!

Maybe they do not want their guests to stay long.