This is what I use as the starting point to tracking down BSOD messages:
http://aumha.org/a/stop.htm

That in itself would lead you to suppose that this could be the cause:
http://support.microsoft.com/?kbid=311806&sd=RMVP

Even if your friend hasn't got Roxio Easy CD Creator installed, some of its drivers are sometimes installed with other software.
But, in theory, driver could be causing this problem. If there's a driver mentioned on the BSOD that's probably the cause. If not, you need to try to work out what hardware or software was installed immediately before this condition started.

Either way you need to try to find driver updates. If you look at the lower part of the Microsoft KB page you'll see that even uninstalling the software does not always remove the drivers, so this one can be a real problem to resolve.

In a way you are lucky that this occurs at shutdown not at startup. Microsoft's solution for resolving the problem when it occurs at startup is total nonsense for the simple reason that you can't get the machine to the position where you can perform their solution.