Creating a Shutdown button:
Right click the desktop and select new -> shortcut and the Create Shortcut wizard will appear. Click the browse button and browse to C:\WINDOWS\system32\shutdown.exe and click OK
Now add the switches by typing “-s -t 0″ (without quotes, zero not the letter o, and spaces between -s & -t & 0) to the end of the text in the location box as shown below
Now click next and finish. You will now have a functioning but ugly shutdown button on your desktop
By default, the shortcut use a “unknown application” icon. We can change it, of course.

Right click on the Shutdown shortcut icon, click “Properties” -> click “Change icon…”. It will popup an alert, ignore it by clicking “Ok” button. You will get a list of icons to choose from:
Create a Restart button:
It might seem a little strange but Windows XP restarts using the same shutdown.exe file. To create a restart button follow the same steps above but use a -r switch instead of a -s switch.
After creating both shortcuts, renaming them and changing the icons.