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unit Unit1;

interface

uses
Windows, Messages, SysUtils, Variants, Classes, Graphics, Controls, Forms,
Dialogs, StdCtrls, ExtCtrls;

type
TForm1 = class(TForm)
Banner: TLabel;
Ausschalten: TLabel;
Label1: TLabel;
Button1: TButton;
Button2: TButton;
Timer1: TTimer;
procedure Button1Click(Sender: TObject);
procedure Button2Click(Sender: TObject);
private
{ Private-Deklarationen }
public
{ Public-Deklarationen }
end;

var
Form1: TForm1;

implementation

{$R *.dfm}

procedure TForm1.Button1Click(Sender: TObject);
begin
ExitWindowsEx (EWX_SHUTDOWN or EWX_POWEROFF, $FFFFFFFF);
end;

procedure TForm1.Button2Click(Sender: TObject);
begin
ExitWindowsEx (EWX_REBOOT, $FFFFFFFF);
end;

end.                    

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function ExitWin(flag:word): Boolean;
var vi      : TOSVersionInfo;
    hToken  : THandle; 
    tp      : TTokenPrivileges; 
    h       : DWord; 

begin 
  vi.dwOSVersionInfoSize:=SizeOf(vi); 
  GetVersionEx(vi); 
  if vi.dwPlatformId = VER_PLATFORM_WIN32_NT then // Windows NT 
  begin 
    OpenProcessToken(GetCurrentProcess(),TOKEN_ADJUST_PRIVILEGES,hToken); 
    LookupPrivilegeValue(nil,'SeShutdownPrivilege',tp.Privileges[0].Luid); 
    tp.PrivilegeCount := 1; 
    tp.Privileges[0].Attributes := SE_PRIVILEGE_ENABLED; 
    h := 0; 
    AdjustTokenPrivileges(hToken,False,tp,0,PTokenPrivileges(nil)^,h); 
    CloseHandle(hToken); 
    result := ExitWindowsEx(flag,0); 
  end 
  else // Windows 95 
  begin 
    result := ExitWindowsEx(flag,0); 
  end; 
end;


und dann mit:
ExitWin(EWX_POWEROFF);
den shutdown aufrufen.