Windows 95*: Click the Start button, same as you do for everything else. At the bottom of the menu, select Shut Down. Confirm that you really do want to shut down.
Mac: Click on the icon of a face. Near the bottom of the menu, select Shut Down. Confirm that you really do want to shut down.
OMG you’re right! Macs are SO MUCH more intuitive! Steve Jobs is a god!
There are things that Windows really does do poorly, and Macs really do do better. But most of the favorite examples that Apple fans trot out are just… dumb.
*As pointed out by GoatCheezInfrno, previously you’d have done everything through the File menu