You can shut down Windows 98 in one simple double-click. To do this launch the Create Shortcut wizard by right-clicking on the Desktop and selecting New > Shortcut from the shortcut menu.
Once the Create Shortcut wizard loads, type c:windowsrundll.exe user.exe,exitwindows in the Command Line text box. (Be sure there isn’t a space between the comma and the exitwindows parameter otherwise the command won’t work.)
Click Next. When the next page appears, type Shut Down Windows 98 NOW! in the “Select a Name For the Shortcut” text box and click Finish.
When you’re ready to shut down Windows 98, close all your applications as you normally would, and then just double-click the new Shut Down Windows 98 NOW! icon.