Yes it can...
But why would you want to shut your computer off with the button?
Mostly is that windows has so much stuff running in the background that a turning the PC off with out using Start Shutdown can cause windows to corrupt itself. Result..windows will do at least a scan / check disk. and worst case it wont boot into windows anymore..and you'll have to reformat. Its also hard on the HDDs [img]smile.gif[/img]
So I wouldn't do it if I were you