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Why does the app need SuperUser permission

The app includes some root options like shutdown and reboot. Previously any app could ask for super user access (and PowerToggles used to do the same). But recently this has changed, and apps now require a permission for this.

Granting the Superuser permission should be safe. This only works on rooted phones and all it does is allows the app to "ask for super user access". It does not automatically give the super user access.