Two steps are necessary: 1) Logon and 2) "Impersonation". Example:
HANDLE hToken;
LogonUser(localUser, NULL, localPassword, LOGON32_LOGON_BATCH, LOGON32_PROVIDER_DEFAULT, &hToken);
ImpersonateLoggedOnUser(hToken);
CloseHandle(hToken);
Of course, you have to add error handling etc.