Depends on your computer and OS. For most, you just shut it down and restart it. If your computer is locked up and things like the mouse and keyboard will not work then try this. Press and hold the power on button, this should shut down the computer. Then press power on to reboot it.
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In Windows 7: click Start menu click on the triangle next to the shut down button and click on restart
XP: let's go to Start, select Shutdown Computer and click restart computer
P.S.
If you just turn off the computer you must wait at least 10 seconds before turning it back on
You should never force the shutdown because you can damage the computer or lose your data