$ACL = Get-Acl '~\$RECYCLE.BIN'
$USERNAME = whoami

$AR =  New-Object System.Security.AccessControl.FileSystemAccessRule($USERNAME , "FullControl", "ContainerInherit,ObjectInherit", "None", "Allow")

$ACL.SetAccessRule($AR)

(Get-Item -Path '~\$RECYCLE.BIN' -Force).SetAccessControl($acl)