Thank you KEVDMD (above) for your thoughtful consideration in writing your post.
I was installing new memory (in Gateway PC) and thought the computer was shut down when it was actually in hibernation mode. I shut down when I was done and couldn't boot back up. Fan's were running and power was on, but nothing else.
Based on a few Google searches and subsequent forum discussions I came to the conclusion that I needed to reset the motherboard/bios via the pull battery method.
UNTIL I read kevdmd's post above.
Instead, I decided to pull the power chord in the back and drain all juice to the motherboard. After, I booted up and heard 3 beeps. Now i'm getting somewhere! I shut down again and ...VOILA! I couldn't be happier to hear Vista's startup theme!
Hope this helps anyone else with the same issue.