Let $P$ be a proposition (such as Goldbach's conjecture) that we can state precisely, but that we do not necessarily know to be true or false. Now define $$ S = \begin{cases} \{\varnothing,\{\varnothing\}\}, & \text{for $P$ is true} \\ \{\{\varnothing\}\}, & \text{for $P$ is false } \\ \end{cases}$$
This is a "set" constucted to prove that "The Axiom of Regularity implies the Law of the Excluded Middle, if interpreted in the language of constructivism" on page 138 of Handbook of Analysis and its Foundations, Eric Schechter.
I don't know how to show that $S$ is a set from $\bf{ZFC}$.
Since page 138 is "visible" on googlebooks(here), I assume it is OK to post a screenshot here.

Formally, $S$ exists due to the Axiom of Separation (sometimes called the Axiom of Subsets, or of Comprehension).
Hopefully you agree that $A=\{\varnothing,\{\varnothing\}\}$ is a set.
Now $S$ is simply the set $\{x\in A \mid x=\{\varnothing\} \lor P \}$.
Then it is easy to prove that $P$ implies $S=\{\varnothing,\{\varnothing\}\}$ and that $\neg P$ implies $S=\{\{\varnothing\}\}$.
It is important to note that $S$ does not itself know that we have defined it in such a strange manner. A set knows only what its elements are, and "$S$" is actually just an alternative name for either the set $\{\varnothing,\{\varnothing\}\}$ or the set $\{\{\varnothing\}\}$. We don't know which, but our ignorance is really about which set the letter $S$ stands for, not which members a particular known set has. (However, this distinction is seldom observed when speaking about sets casually -- or even semi-formally).
How this could possibly be used to argue that "the Axiom of Regularity implies the Law of the Excluded Middle, if interpreted in the language of constructivism" I cannot fathom.
First off, it is more or less implicit in saying "ZFC" that the axioms are to be interpreted in the framework of classical first-order logic -- and there the law of the excluded middle is automatically true, independently of which axiom system we use to reason about it.
Second (and at last as puzzling), the defintion of $S$ here has nothing at all to do with the Axiom of Regularity; it would work exactly the same in ZF$-$Reg or even in an explicitly ill-founded set theory such as ZF$-$Reg$+$AFA.