Many consumer electronic devices these days provide a way for customers to get back to some predefined “good†state. This ranges from the hardware reset button on the back of a wireless network router, to the software reset option on a smartphone. We’ve built two new features in Windows 8 that can help you get your PCs back to a “good state†when they’re not working their best, or back to the “factory state†when you’re about to give them to someone else or decommission them.
Link – http://blogs.msdn.com/b/b8/archive/2012/01/04/refresh-and-reset-your-pc.aspx