I find solution how to update this plugin to any 4.23+ version.
Here you go:

1. You need to check your SDK steamwork path: 
/YourUnrealEnginePath/Engine/Source/ThirdParty/Steamworks/Steam[Current Version]/sdk<br>

Check your SDK version like: 147, 151 etc.

2. In next step you need to open this files below by Visual Studio (i use 2019):

/SteamUEr/Source/SteamUEr/Private/ SteamUErBPLibrary.cpp     SteamUErLeaderboards.h     SteamUErGlobalStats.h

In every that files you need to change in #include your current sdk version in first step.

#include "ThirdParty/Steamworks/Steamv[YOUR VERSION HERE]/sdk/public/steam/steam_api.h"

3. You need to debug your project with C++ code (.sln). Just choose Developer Editor, Your project name and click debugging. If you don't have .sln you need to generate Visual Studio project by clicking right mouse button into your .uproject file. If you got any error with sdk path you need to find that file and update sdk path like before.

I hope help with updating SteamUEr.