This is a little bit of disturbing tutorial, it is not only about "How to ..." tutorial, but it is "Hot to be ..." tutorial.
It is only working in Microsoft Windows XP, i've tested it and it was successfuly done. I don't know yet whether this trick is working in Windows Vista and Windows Seven.
The first thing you should do how to be an administrator is by logging into PC of someone, and remember, you must login as Normal User (Usually called 'Guest' user name).
Firstly, click "Start" on the left-down corner of the screen and click "Run" and type 'System32'. Then your PC will bring you to System32 folder directory ("%Drive%/Windows/System32" to go there manually)
Secondly, you must find a file named "cmd.exe" and "sethc.exe", then copy them to separated folder (so you have 2 folders, one for "cmd.exe" and another one for "sethc.exe", up to you what the name of the folder are. I recommend you to make backup files of those files).
Thirdly, after you've copy/pasted them, rename the "cmd.exe" to be "sethc.exe" in the backup folder. Then copy/paste this to System32. (If you meet a prompt window, just click "Yes").
Fourthly, press Shift button five times, a Commant Prompt (commandprompt) window must be popped out.
And now, go to welcome screen and press Shift Button again five times, the Command Prompt window must be popped out again, on the Command Prompt, type "net user /add" (if you've done it, don't close this Command Prompt window), then hit CTRL+ALT+DEL and the Welcome Screen will appear. Make sure the Command Prompt is still active under the Welcome Screen, now on the Welcome Screen, you need to type "explorer.exe", then the PC will bring you into the Desktop Screen, don't care about the Welcome Screen that still active.
Now you need to click "Start", and go to "Run" and type 'mmc' on it.
Find "Local Users and Groups", click it until you find folder of "Users". In this folder, you must see the username that you have created, if you find it, right-click on it and click on Properties. Click the "Member Of" tab and add "Administrators", then save it by click "Ok" and Close the "MMC" window. (If you meet a prompt window to save the action, don't do it).
Now. you must back to the last Welcome Screen. To get back on it, hit CTRL+Tab and move it until you get your Welcome Screen back, now login with your new account that you've created instead of administrator now of this PC.
Any question? Ask it on the comment box below.