What to do:
A PC that’s not switched on cannot be hacked into, and if already compromised, cannot be used by the attacker to download info from it, or spend it’s idle time being part of a botnet.
Why do it?
Also, if your main PC is a notebook then turning it off and removing the power plug from it will save your battery from unnecessary charging and performance deterioration.
Regular PC restarts are recommended to allow your Windows (or other operating system) to clean up open files, get rid of temporary files, and update itself.