are shutters a home improvement

[DoninGA]

In most cases shutters on an outside window is cosmetic and not an improvement.

[Mike9241]

if they enhance the value of the property, then yes. 

[PatriciaV]

Yes, shutters are a "home improvement." However, this expense would be included on your tax return only if:

1. the shutters are a new addition (not a replacement of existing shutters),
2. they enhance the value of the property, and
3. the cost is added to your basis when you sell the home OR
4. you record the cost as a rental property asset for depreciation.