Here are two ways you could do this, if you are scheduling the reboot.
First you could create a task on one machine using credentials that have rights needed to connect and reboot another machine. This makes the scheduler responsible for securely storing the credentials. The reboot command (I'm a Powershell guy, but this is cleaner.) is:
SHUTDOWN /r /f /m \\ComputerName
The command line to create a scheduled task on the local machine, to remotely reboot another, would be:
SCHTASKS /Create /TN "Reboot Server" /TR "shutdown.exe /r /f /m \\ComputerName" /SC ONCE /ST 00:00 /SD "12/24/2012" /RU "domain\username" /RP "password"
I prefer the second way, where you use your current credentials to create a scheduled task that runs with the system account on a remote machine.
SCHTASKS /Create /TN "Reboot Server" /TR "shutdown.exe /r /f" /SC ONCE /ST 00:00 /SD "12/24/2012" /RU SYSTEM /S ComputerName
This also works through the GUI, just enter SYSTEM as the user name, leaving the password fields blank.