user@user-PC ~
$ ls -ld /stc
ls: cannot access /stc: No such file or directory

user@user-PC ~
$ ls -ld /etc
dr-xr-x---+ 10 user Users 4096 Jan 14 10:21 /etc

user@user-PC ~
$ getfacl /etc
# file: /etc
# owner: user
# group: Users
user::---
group::r-x
group:root:rwx
group:SYSTEM:rwx
mask:rwx
other:---
default:group:root:rwx
default:group:SYSTEM:rwx
default:group:Users:r-x
default:mask:rwx

user@user-PC ~
$ cacls c:\cygwin\etc
The system cannot find the file specified.

user@user-PC ~
$ whoami
user