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With Windows 98 a new feature came which makes the shutdown/restart quicker.

• Start the System Configuration Utility (msconfig.exe)
• Press the "Advanced"-button on the "General"-tab
• Check/Uncheck "Disable fast shutdown"

This option reflects the this registry key:

[HKEY_LOCAL_MACHINE \System \CurrentControlSet \Control \Shutdown]
FastReboot = "0" ("1" = Enabled, "0" = Disabled)

Note many people experience shutdown and restart problems when enabling fast reboot, so if enabling this option test that the computer still is able to restart and shutdown properly.

Note this option becomes disabled by installing the Shutdown patch.

More Info MS KB Q145926
More Info MS KB Q186925
More Info MS KB Q196008
More Info MS KB Q202633
More Info MS KB Q238096
More Info MS KB Q273746

Credits aumha.org