I work from home sometimes and in the past have had to reboot my PC due to the usual random reasons. Over a Remote Desktop connection it does not give you that option by default. It just gives you the option to log off or disconnect.
Servers give you the option to reboot so I thought, why not PCs?
Well, there is a way and you don’t have to jump through any major hoops to do it. Simply open the run dialog or a command shell and type
the -r is VERY important here, otherwise, you’ll just shutdown your computer.
I hope that helps someone.
EDIT: Please not this is on Windows XP Pro. I’m not sure about other Operating Systems
EDIT 5/20/2009: The easiest way yet is to hit Alt+F4 and select “Restart”