Undo feature and recycle bin is planed. Till that, please note that:
To restore accidentally closed or deleted windows and tabs you can right click in
Chrome tab strip (in any open Chrome window) and select "Reopen closed tab" or
"Reopen closed window". Also, any new empty tab in Chrome have in right
bottom corner dropdown menu with a list of all recently closed tabs and windows
Of course this is work only for open(active) tabs and windows.