Create shutdown shortcut.
1. Right click on your desktop and choose New > Shortcut option.
2. After that enter the following: shutdown -s -t 00
3. Click Next. In the “Type a name for this shortcut:” textbox you can rename your new shortcut.
4. Click Finish.
Create Log OFF shortcut.
Repeat steps 1-4 but in step 2 enter: shutdown -l -t 00
Create Restart shortcut.
Repeat steps 1-4 but in step 2 enter: shutdown -r -t 00
After you have created your shortcuts, now it’s time to customize them. To do this right click on the shortcut and select Properties > Change icon.
If you see the following message just click OK.
You can select an icon from the Icon library offered by Windows or click Browse to select icon from another location.
Now close any remaining dialogs by clicking on the OK buttons.
Your finalized shortcuts should look like the image shown below.
A wide variety of icons can be found here.
article source:http://pc-level.com/2010/01/how-to-create-shutdown-log-off-and-restart-shortcuts-in-win-xp/