A point source of light (eg. the sun) puts out a constant stream of photons in all directions. The intensity is light at any point in space looking back at the source is related to how closely the light rays are packed together. Picture a sphere (the sun) with 1000 evenly spaced arrows emanating out radially from the center. Close to the sun, the light rays are very closely spaced (ie. the arrows seem very closely packed here) and further out, less so. It is this exact phenomenon that gives us the maths for the inverse square rule as the surface area of a sphere is given by 4∏r*r....ie. proportional to the square of the radius. As photons get further out from the source they must spread out over an area that is proportional to the square of the distance from the source, hence the intensity (photons passing through unit area) is inversely proportional to the square of the distance from the source.
There is a very good explanation of this with diagrams at :
http://en.wikipedia.org/wiki/Inverse-square_law
Now, strictly speaking, this equation only applies for a point source radiating equally in all directions in a vacuum. Using this equation for non-point sources is only ever a rough approximation but it is helpful at times in pointing us in the right direction. Light modifiers (eg. reflectors etc.) and atmospheric conditions among other things cause the strictness of the equation to fall down to some degree.
Ignoring any atmospheric effects , the intensity of light from the sun at any two points on earth should be pretty similar, as the distances of these two points to the sun will be pretty similar, as the distance to the sun is large compared to the distances between any two points on earth.
Now once the photons hit something on earth (the side of the building that you can see out of the window or maybe the window shade) then their evenly spaced radially radiating relationship is no longer valid. They scatter in all directions (but not equally), so they become something like a new point source (or thousands of new little point sources) but, as they are not emanating from a single point and equally in every direction, the inverse square law (using the distance from the "new" light source to the subject) will only ever be a poor approximation.... but it will be more accurate than trying to apply the inverse square law using the distance to the sun as this no longer applies.
The light coming in through the window will probably obey the inverse square law to about the same degree as out photo lights and reflectors etc..... none of these strictly obey the inverse square law but it is a useful approximation to nudge us in the right direction. You'll just have to make some determination as to where the light in question is coming from and figure that into your approximation. If its direct sunlight, then the intensity won't change much if the subject is 1 foot from the window or 10 feet from the window (as long as they are still in direct sunlight). If it is reflected/scattered light from the sky then there will be slightly greater effect on moving the subject, and if the light is reflected/scattered from a nearby object (building, window shade), then the light will drop off much more with distance from the window.
The main use to me for the inverse square law is just to say that light drops off A LOT with distance. In the end, a bit of trial and error and a few meter readings usually gives us our correct settings.
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