Here is a nifty little shortcut you can use to add the 'Power Off' command to your Start Menu... I have uploaded the .CAB for you to try it out..
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You need to download the cab file for Power Off, install it to device and you will instantly find the Power Off (with the red) icon in your Programs folder. In order to stick it to your Start Menu, go to Start, Settings, Personal, Menus and select it.