I don't know if this has been posted or not. This is for restarting Windows only:
For the Windows "Restart!" (warm reboot) shortcut (all Windows 95/98 releases):
C:\WINDOWS\RUNDLL.EXE C:\WINDOWS\SYSTEM\USER.EXE,ExitWindowsExec
Note that you canNOT use RUNDLL32.EXE for this last command with Win98/98 SE because the GUI does NOT support this 32-bit DLL API redirect from the command line, and after all USER.EXE is a "plain" 16-bit executable.
For the Windows complete (cold) "Reboot!" shortcut (Windows 98/98 SE only):
C:\WINDOWS\RUNDLL32.EXE C:\WINDOWS\SYSTEM\SHELL32.DLL,SHExitWindowsEx 2
While I'm here, what is the difference between the so called (warm) and (cold reboot).
This info is courtsey of FORK_BOY on another forum.