How to run a program as a specific user?

Question

Windows

The Folder Guard program prevents users from modifying or copying files. Moreover, it does this with built-in Windows tools - it changes the user of the file - this is understandable. But it is not clear how the system of exclusions was created - that is, if you enter a notepad into the list, for example, then he will be able to open this protected file.
Can anyone suggest how this can be done? It only comes to mind that somehow the program changes the user from under which this notebook is launched.