Really that is possible !
Refer to the other articles on this wiki for the same topicas windows seems to have fixed this bug..
still u can browse for educational purpose
u know why is it a "user" account because it lacks come service layer than that in "administrator" account
Using  simple command line tools on a machine running Windows XP we will  obtain system level privileges, and run the entire explorer process  (Desktop), and all processes that run from it have system privileges.  The system run level is higher than administrator, and has full control  of the operating system and it’s kernel. On many machines this can be  exploited even with the guest account. At the time I’m publishing this, I  have been unable to find any other mention of people running an entire  desktop as system, although I have seen some articles regarding the  SYSTEM command prompt.
Local privilege escalation is useful on any system that a hacker may compromise; the system account allows for several other things that aren’t normally possible (like resetting the administrator password).
The Local System  account is used by the Windows OS to control various aspects of the  system (kernel, services, etc); the account shows up as SYSTEM in the  Task Manager
Local System differs from an Administrator  account in that it has full control of the operating system, similar to  root on a *nix machine. Most System processes are required by the  operating system, and cannot be closed, even by an Administrator  account; attempting to close them will result in a error message. The  following quote from Wikipedia explains this in a easy to understand  way: 
You can trick the system into running a program, script, or batch file with system level privileges.
One sample
One trick is to use a vulnerability in Windows long filename support.
Try  placing an executable named Program.*, in the root directory of the  "Windows" drive. Then reboot. The system may run the Program.*, with  system level privileges. So long as one of the applications in the  "Program Files" directory is a startup app. The call to "Program Files",  will be intercepted by Program.*. 
Microsoft eventually caught  on to that trick. Now days, more and more, of the startup applications  are being coded to use limited privileges.
Quote:
In  Windows NT and later systems derived from it (Windows 2000, Windows XP,  Windows Server 2003 and Windows Vista), there may or may not be a  superuser. By default, there is a superuser named Administrator,  although it is not an exact analogue of the Unix root superuser account.  Administrator does not have all the privileges of root because some  superuser privileges are assigned to the Local System account in Windows  NT.  
Under normal circumstances, a user cannot run code  as System, only the operating system itself has this ability, but by  using the command line, we will trick Windows into running our desktop  as System, along with all applications that are started from within. 
Getting SYSTEM I will now walk you through the process of obtaining SYSTEM privileges.
To start, lets open up a command prompt (Start > Run > cmd > [ENTER]).
At the prompt, enter the following command, then press [ENTER]:
Code:
at
If  it responds with an “access denied” error, then we are out of luck, and  you’ll have to try another method of privilege escalation; if it  responds with “There are no entries in the list” (or sometimes with  multiple entries already in the list) then we are good. Access to the at  command varies, on some installations of Windows, even the Guest  account can access it, on others it’s limited to Administrator accounts.  If you can use the at command, enter the following commands, then press  [ENTER]: 
Code:
at 15:25 /interactive “cmd.exe”
Lets  break down the preceding code. The “at” told the machine to run the at  command, everything after that are the operators for the command, the  important thing here, is to change the time (24 hour format) to one  minute after the time currently set on your computers clock, for  example: If your computer’s clock says it’s 4:30pm, convert this to 24  hour format (16:30) then use 16:31 as the time in the command. If you  issue the at command again with no operators, then you should see  something similar to this: 
When the system clock reaches  the time you set, then a new command prompt will magically run. The  difference is that this one is running with system privileges (because  it was started by the task scheduler service, which runs under the Local  System account). It should look like this: 
You’ll notice  that the title bar has changed from cmd.exe to svchost.exe (which is  short for Service Host). Now that we have our system command prompt, you  may close the old one. Run Task Manager by either pressing  CTRL+ALT+DELETE or typing taskmgr at the command prompt. In task  manager, go to the processes tab, and kill explorer.exe; your desktop  and all open folders should disappear, but the system command prompt  should still be there. 
At the system command prompt, enter in the following: Code:
explorer.exe
A  desktop will come back up, but what this? It isn’t your desktop. Go to  the start menu and look at the user name, it should say “SYSTEM”. Also  open up task manager again, and you’ll notice that explorer.exe is now  running as SYSTEM. The easiest way to get back into your own desktop, is  to log out and then log back in. The following 2 screenshots show my  results (click to zoom): 
System user name on start menu
explorer.exe running under SYSTEM
What to do now
Now  that we have SYSTEM access, everything that we run from our explorer  process will have it too, browsers, games, etc. You also have the  ability to reset the administrators password, and kill other processes  owned by SYSTEM. You can do anything on the machine, the equivalent of  root; You are now God of the Windows machine. I’ll leave the rest up to  your imagination.
ADMINISTRATOR IN WELCOME SCREEN.
When  you install Windows XP an Administrator Account is created (you are  asked to supply an administrator password), but the "Welcome Screen"  does not give you the option to log on as Administrator unless you boot  up in Safe Mode.
First you must ensure that the Administrator Account is enabled:1 open Control Panel
2 open Administrative Tools
3 open Local Security Policy
4 expand Local Policies
5 click on Security Options
6 ensure that Accounts: Administrator account status is enabled Then follow the instructions from the "Win2000 Logon Screen Tweak" ie.
1 open Control Panel
2 open User Accounts
3 click Change the way users log on or log off
4 untick Use the Welcome Screen
5 click Apply Options
You will now be able to log on to Windows XP as Administrator in Normal Mode.
EASY WAY TO ADD THE ADMINISTRATOR USER TO THE WELCOME SCREEN.!!
Start the Registry Editor Go to:
HKEY_LOCAL_MACHINE \ SOFTWARE \ Microsoft \ Windows NT \ CurrentVersion \ Winlogon \ SpecialAccounts \ UserList \
Right-click an empty space in the right pane and select New > DWORD Value Name the new value Administrator. Double-click this new value, and enter 1 as it's Value data. Close the registry editor and restart.


 
 




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