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By default on Windows Server 2003 logon dialog box, the shutdown button is disable for security reasons.
This is how to enable it.
To enable the shutdown button on a standalone Windows Server 2003 based computer, follow these steps:

• Go to Start -> Run
• Type in “gpedit.msc” and click OK
• Expand Computer Configuration -> Windows Settings -> Security Settings -> Local Policies -> Security Options
• On the right panel, double click "Shutdown: Allow system to be shut down without having to log on"
• Select Enable and click OK
• Exit group policy editor and restart the server

If there is a domain level group policy settings defined, they will overwrite the local policy setting.

Login to your domain controller which the group policy is defined.

• Go to Start -> Administrative Tools -> Active Directory Users and Computers.
• Right click on your domain and click Properties.
• Click Group Policy tab.
• Click on your Default Domain Policy and then click Edit.
• Expand User Configuration -> Administrative Templates -> Start Menu and Taskbar.
• Double click on the “Remove and prevent access to the Shut down command.”
• Click Disable then click OK.

Once you have updated your domain-level group policy, you might need to wait up to 90 minutes for it to refresh on client computers.
You can use the gpupdate command to refresh the group policy immediately.