Try following code in PowerShell:
$UnEncodedText = 'IamAdminPassword'
$EncodedText =[Convert]::ToBase64String([System.Text.Encoding]::Unicode.GetBytes($UnEncodedText))
write-host "Encoded_String_is:" $EncodedText
$EncodedText = 'SQBhAG0AQQBkAG0AaQBuAFAAYQBzAHMAdwBvAHIAZAA='
$DecodedText = [System.Text.Encoding]::Unicode.GetString([System.Convert]::FromBase64String($EncodedText))
write-host "Decoded_Text_is:" $DecodedText