das

1.right click anywhere in desktop go to new-> shortcut click on shortcut
2.one pop up windows opens with a browse tab on that tab input
shutdown -s -t 0(i.e shutdown space -s space -t space number 0) for shutdown and input
shutdown -r -t 0 for restart and click next rename as u want
and click finish
3.after that click newly created with right mouse button and select property after that chose change icon tab and chose any icon u want

and your shortcuts of shutdown and restart created