@echo off

color 1f
mode con cols=150 lines=30
cd /d %~dp0

if not "%1"=="am_admin" (powershell start -verb runas '%0' am_admin & exit)

if exist %windir%\System32\SwitchTheme.cmd del %windir%\System32\SwitchTheme.exe

TakeOwn /f "%windir%\Web\Wallpaper\Windows" /R /D Y
TakeOwn /f "%windir%\Resources\Themes" /R /D Y

ICACLS "%windir%\Web\Wallpaper\Windows\img19.jpg" /GRANT Everyone:F /T /Q
ICACLS "%windir%\Web\Wallpaper\Windows\img0.jpg" /GRANT Everyone:F /T /Q
ICACLS "%windir%\Resources\Themes\dark.theme" /GRANT Everyone:F /T /Q
ICACLS "%windir%\Resources\Themes\aero.theme" /GRANT Everyone:F /T /Q

xcopy "System32\SwitchTheme.exe" "C:\Windows\System32" /i /s /y
xcopy "Themes\*.*" "%windir%\Resources\Themes" /i /s /y
xcopy "Web\*.*" "%windir%\Web\Wallpaper\Windows" /i /s /y

Reg add "HKLM\SOFTWARE\Classes\cmdfile\shell" /ve /d "runas" /f
Reg add "HKLM\SOFTWARE\Classes\cmdfile\shell" /ve /d "runas" /f
Reg add "HKLM\Software\Classes\Directory\background\shell\SwitchTheme" /v "Icon" /t REG_SZ /d "imageres.dll,104" /f
Reg add "HKLM\Software\Classes\Directory\background\shell\SwitchTheme" /ve /t REG_SZ /d "윈도우 테마 스위칭" /f
Reg add "HKLM\Software\Classes\Directory\background\shell\SwitchTheme\command" /ve /t REG_SZ /d "C:\Windows\system32\SwitchTheme.exe" /f
exit

http://itlsecret.blogspot.com/2013/08/windows-s-cmd.html