Use Crtl + Alt + Delete to Restart the Computer (Windows 3.1/95/98)

Normally when you press Ctrl + Alt + Delete the Windows task list is displayed. Using this tweak the key combination will instead reboot the computer.

Open the SYSTEM.INI file found in the Windows directory using Notepad.

Under the [386Enh] section create or modify the value named "KybdReboot". Set the value to equal "On" to cause the system to reboot on the key combination or "Off" to show the task list. Additionally the "LocalReboot" value should be set to "Off". For example:
Restart Windows for the change to take effect.

Note : By default this is true on Windows 3.1. On Windows 95 and higher the default is false.