Removing the Shut Down Button from Start Menu

How to remove the shut down button from the Start Menu in Windows Server

Question: Can the Shut Down button be removed from the Start Menu in Windows Server?

My Answer:

A Microsoft KB article that describes how to accomplish this.

Relevant section:

[User Configuration\Administrative Templates\Start Menu & Taskbar]
Disable and remove the Shut Down command or Remove and prevent access to the Shut Down command