Click "Start", "Administrative Tools", "Local Security Policy" (or add the MMC snap-in) then select "User Rights Assignment" followed by "Shut down the system"
Source:
Why can't regular users shutdown Windows Server 2003?
http://blogs.technet.com/b/steve_lamb/archive/2006/04/07/424632.aspx
Allow shutdown without log on:
Edit the server's Local Policy (using gpedit.msc). Go to - Computer Configuration \ Windows Settings \ Security Settings \ Local Policies \ Security Options \ "Shutdown: Allow system to be shut down without having to log on" = ENABLED.
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