Can I esclate privileges of any Windows executable from Guest account to system or administrator?
Do I have to edit the registry or use some script?
If you have legitimate access to an administrative account on the system, you can run a program as that user by selecting "Run as..." from its context menu. You'll then be able to input the credentials of that admin account to run your program at the higher privilege level.
If you don't, well, then you're essentially trying to subvert the security measures that having separate accounts provides in the first place. I won't say this isn't possible, but it's certainly not something you should do unless you own the computer or have permission from the owner of the computer.
There're many exploits and vulnerabilities in different versions of Windows.
Once upon a time there was an exploit kalled Kitrap0d which was exploiting a 0-day vulnerability.
Your question is alike this: "I want to create a virus and I'd like need to gain admin privileges even if my virus was run from Guest. Please, help me!" :)