control panel, network connections, and on the taskbar to the left is the networking wizard titled. set up a home or small office network. have a floppy ready for the other pc to take the settings with you as its an option at the end.
after that its a matter of right clicking the drives/folders you want to share and click the sharing and security tab for the relevent options.
refreshing the 'my network places' will show yours and the other pc on the network (normally mshome) it can take a few minutes or a couple of reboots in some cases to get both puters showing on the network.