How would you like to reboot your system without having to go through the BIOS POST saving you about 15-20 seconds during boot? (This was an interesting bit I read on Nathan Weinberg’s "Inside Microsoft" blog)
Basically, the net-net of it is that if you want a fast reboot, simply hold down the Shift-key while you’re clicking Start button –> Restart, and it’ll restart Windows without a complete BIOS execute.
Nathan does make one mistake I believe: This is exclusively available on Windows Vista – not Windows XP.
