Windows
1. Take hard disk out of PC
2. Hang on another PC
3. Copy cmd.exe over the top of utilman.exe (may need to fart about with permissions)
4. Put hard disk back in original PC and boot
5. Click on accessibility icon when Windows Logon screen appears
6. Marvel at the command prompt that appears running in the context of SYSTEM
7. Use command line tools to create a new user, as member of administrators group
8. Full logged-in admin access to operating system at your fingertips
Yes, Bitlocker generally thwarts this approach; but it's a fairly quick way to earn £50 for unlocking people's home PCs when they've managed to forget their password.