In Windows Vista and later Windows operating systems, the permissions and rights that are associated with the Power Users group have been removed. Therefore, the Power Users group no longer has elevated permissions. Previously, the permissions that were granted to members of the Power Users group permitted them to effectively take full administrative control of the operating system. A decision was made in Windows Vista to remove these elevated permissions in order to promote more secure deployments of the operating system.
For more information, visit the following Microsoft websites:
Also, be aware that some documentation may refer to a security template that can be used to grant permissions that are equal to what the Power Users group has in Windows XP. In this vein, initial work was performed to create the Puwk.inf security template. Later changes to Windows Vista introduced Windows Resource Protection (WRP), and WRP made this template nonfunctional. The intention was to remove this template from the product, but it mistakenly remained. The Puwk.inf template should not be used, and it will be removed from the next version of Windows.
For more information about how WRP may prevent you from successfully applying security templates, click the following article number to view the article in the Microsoft Knowledge Base:
929819 When you configure a Windows Vista-based computer by using a security template that contains security descriptors for WRP resources, the results are unpredictable