The windows tag is a direct child of the tinderbox tag.
<windows>[nested one or more <window> tags]</windows>
The tag takes no attributes and acts as a container for window tags, of which there should always be at least one. The tag covers document windows. Standalone text windows are stored under the utilityWindows tag. Non-note secondary windows are not fully recorded as these close at session end, though the last used Inspector and Find window X/Y locations are stored under the preferences tag.
The individual open document windows are listed in front-to-back order, i.e. the first listed is the frontmost in the UI.