Break an adimistrators password in Windows

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Every time windows is about to boot, you can press F8 and change the boot options:
Safe Mode, Safe Mode with command prompt and normal boot.
Before booting, press F8. The Windows login screen will show another account: Administrator
If the owner of the PC forgot to put a password to the main administrator, you can access that account and remove the others' passwords, or do all the changes from there so that nobody will know it was you.