1. Get to the login screen where it states Shut Down / Change Password / Log in and so forth if you've modded your mac

2. Press Shut Down

3. It should say: Your computer is going to shut down in 14 seconds or something to that effect. Wait till it says seven seconds. Click and hold on the button that says shut down. Wait for 12 - 15 elephants (refering to counting "One Elephant, Two Elephantm Three...) after dragging the cursor onto the backround

4. After counting the elephants, let go with the cursor still over the background. It should say Your computer will shut down in 19427 seconds or something to that effect.

I don't know how I found it, but I believe it to be one of the best easter eggs in MAC