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On the desktop?
In Windows 7 it's Start button > Shutdown. In Windows 8 it's Charms > Power > Shutdown. I guess all they need to do is figure out a way to shorten the process by one click. A Shutdown icon right in plain sight? Most of the non-geeks I know will be accidentally hitting that button at least once a day. Funny at the start but I can see that joke getting old quick. LOL