This any help?
Tired of needing to click Start --> Shut Down to shut down your computer? This How-To Article explains how to make it as easy as clicking a shortcut on the Desktop.
Important Note: The information provided in this article applies only to Microsoft Windows 98. This information in this article is not guaranteed to work with any other operating system.
1. Right-click the Desktop, point to New, and select "Shortcut" from the menu that appears.
2. In the "Command line:" text box, enter: "C:\WINDOWS\RUNDLL32.EXE User,ExitWindows" (without the quotes).
3. Click Next.
4. Enter a name for your shortcut.
5. Click Finish.
6. The shortcut will now be created.
Important Note: Clicking this shortcut will immediately shut down your computer, without providing Shut Down options. Only click this shortcut when you are sure that you want to shut down.
Source: click here. G