This rule detects PowerShell scripts that utilize the Set-Acl cmdlet to modify Access Control Lists (ACLs) on files located in the Windows folder. The presence of such scripts can indicate potential malicious activities aimed at altering permissions and gaining unauthorized access or control over sensitive system files. The detection focuses on specific patterns in the script block text which include commands involving Set-Acl with various paths leading to the Windows directory, indicating risky behavior that aligns with defense evasion tactics. This rule can be critical for monitoring unusual script activities that may compromise system integrity or security.