Windows 7 – How to Force Change Owner of User Folder

While the owner should not matter, you can change it back to the default by running icacls "C:\Documents and Settings\" /setowner SYSTEM

Looks like official documentation for Windows 7 is missing but you can find it for Windows Server here: http://technet.microsoft.com/en-us/library/cc753525(v=ws.10).aspx - Behavior should not differ.

The Windows security model being as recondite as it is, it's entirely possible to find yourself without the permissions necessary either to find out which user owns an object, or to grant yourself the necessary permissions to find out which user owns that object. In such cases, your options are reduced to either a) wrap a runas ... dir /Q command in a loop that iterates over all known account names on the system (and type in each password in turn, assuming you know it), or b) just bite the bullet, take ownership, and possibly blow away whatever ACL exists on the object in the process.