For creating any of the shortcuts on desktop

• Right click on desktop and then select New > Shortcut
  
  
  
• Shutdown command is the basic command here and using this single command (Shut down) we can create Shutdown, Restart and Log Off shortcuts on desktop and Metro Wall. Shutdown.exe is available in System32 directly so you need to put location in shortcut window. The commands are given below for you.
  
  

   Shutdown :C:Windows\System32\shutdown.exe /s /t 0
  Restart:C:Windows\System32\shutdown.exe /r /t 0
  Log Off:C:Windows\System32\shutdown.exe /l

• Use the three commands above to make shortcuts of Shutdown, Restart and Log Off easily.
  
  
  
• Once you finish the above process . Change the Icon of the shorcut .
  
  
  
• After creating all three shortcuts move them on to
  

  C:\ProgramData\Microsoft\Windows\Start Menu\Programs

  When you copy something on this, directly it will automatically updated and would appear on Windows 8 Metro Wall.