Like previous versions of windows, it takes long time to restart or shutdown windows XP when the "Exit Windows" sound is enabled. To solve this problem you must disable this useless sound.
Do the following steps to disable it:
Click Start button.
Do the following steps to disable it:
Click Start button.
Go to settings > Control Panel > Sound, Speech and Audio devices > Sounds and Audio Devices > Sounds.
Then under program events and windows menu click on "Exit Windows" sub-menu and highlight it. Now from sounds you can select, choose "none" and then click Apply and OK.
After this check the time of shut down windows and amaizingly You will se a change in it. Its easy and useful so try it now!