By rooting your Nexus 7 2013, you gain admin rights. You can run rooted apps, install a custom ROM, add multi-window support and overclock or undervolt the processor to the device. A developer called WugFresh made and updates a program which allows the user to root, unroot and flash a custom recovery on any Nexus device. The program works on Windows only.

How to root your Nexus 7 2013:

1. Go to the WugFresh site here and download the toolkit under Downloads.

2. Double click the .exe file and install the program.

3. Select Nexus 7 v2 when prompted and choose the Android version and Build you now have. Check it in Settings > About Tablet

4. Tap Build again and again until it tells you, you are a developer.

5. Go to Settings > Developer Options. Turn on USB Debugging.

6. Plug in your Nexus 7 via a USB cable. Open the Toolkit on your PC. Tap Unlock and wait for your device to reboot.

7. Push the volume up then the power button to select yes when prompted. The program will continue as the device reboots.

8. Go through the setup process until the home screen appears. Re-enable USB debugging in Settings > About Phone.

9. Tap Build again and again until it tells you, you are a developer.

10. Go to Settings > Developer Options. Turn on USB Debugging.

11. Plug in your Nexus 7 via a USB cable. Check the Custom Recovery box and click Root in the toolkit. Wait for the process to finish and your device to reboot.

12. Check if you have the superuser (SuperSU) in the app drawer and you're all set.

When you're done tinkering your Nexus 7 2013, you can send it for warranty or sell it but first, you should unroot it. Unrooting a Nexus device involves two steps: unrooting it or simply, removing root access and any custom ROM and relocking the bootloader or simply, telling the phone you no longer want to play with it.

How to Unroot your Nexus 7 2013:

The program is for Windows only so you must use a PC and have already rooted your device.

1. Open the toolkit and plug in your Nexus 7 though a USB cable.

2. Push Flash Stock and Unroot in the toolkit. Follow the prompts until flashing is done.

3. When the Nexus 7 fully reboots, re-enable USB debugging by:

a. Pull down the notification bar on your device. Tap the icon in the upper right to show quick settings

b. Tap the Settings icon in the upper right and tap "About Phone."

c. Tap Build again and again until it tells you you are a developer.

d. Go to Settings > Developer Options. Turn on USB Debugging.

4. To get back to stock completely, you should relock the bootloader. In the toolkit, tap OEM Lock. Follow all prompts until process is done.

Source: YouTube.com/TheUnlockr