Part of the problem is avast. They should, in my opinion, try to get it loading faster or giving the user the possibility to 'by-pass' some checkings (and scannings) at boot time.
But, other part, is SP2. Microsoft increased security very tigh on booting and shutting down. Both of them are slower and heavier than with XP or SP1... This is the payment for security they say. The order that services shut down to now let the computer unprotected.
Anyway, for me, Startup Delayer application does the job
Shutdown is not a problem for me, although, I'll be happy if it is faster...