I just installed OS 10.8 on my Mac (yes, I know I'm getting in late in the game.) An annoying thing I've discovered is that, whenever I restart the computer, it closes all the windows I have open in the finder, which is extremely annoying as I often have a large number of windows open to help me keep track of what I've been working on that day and need to back up. I check the "Reopen windows when logging back in" on the restart command, but, as far as I can tell, it just reopens my applications, which isn't really what I'm looking for. Thanks for any help you can offer.
Try unchecking System Preferences > General > Close windows when quitting an application. 10.7 restored the state of applications by default but 10.8 doesn't.
This enables restoring state in just Finder: