User Configuration > Administrative Templates > Start Menu & Taskbar
"Disable and remove the Shut Down command"
Should do the trick.
There is also:
Computer Configuration > Windows Settings > Security Settings > Local Policies > Security Options
"Shutdown: Allow the system to be shutdown without having to log on"
Think these will just remove the Shutdown menu, you could give your users a shortcut to "shutdown -r t:5" and that will allow them to restart the machine. I think!
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