This security setting determines which users who are logged on locally to the computer can shut down the operating system using the Shut Down command. Misuse of this user right can result in a denial of service.
Computer Configuration\Windows Settings\Local Policies\User Rights Assignment
Default on Workstations: Administrators, Backup Operators, Users. Default on Servers: Administrators, Backup Operators. Default on Domain controllers: Administrators, Backup Operators, Server Operators, Print Operators.
At least Windows XP SP2, Windows Server 2003
User Rights security settings are not registry keys