How to restrict user's to access shutdown button?

This tip is very interesting for home and some small office users, who wants to restrict user's ability to shutdown their computer. You can hide the Shutdown button from the Start menu using registry editor and also restrict access to shutdown, if a user clicks on Ctrl+Alt+Del.
Follow the given steps to hide system shutdown button from start menu:
To use this feature, you will need to be logged into your computer with
administrative rights.
Click Start button and type regedit in Run option then press Enter for next.
Here locate the location to:
HKEY_CURRENT_USER\Software\Microsoft\Windows\CurrentVersion \Policies\Explorer