Find or make an Ethernet crossover cable.  You can Google up
10 zillion hits faster than I can type up the pinouts.  Configure
the IP's on each machine under Control Panel / Network Connections.
I'm assuming you don't need step-by step on this part.  Share
a folder on one machine at least, make sure they're in the same
Workgroup, rest should be simple.  Just look around the Network
Neighborhood via the non-shared machine, shared drive should show up.

When this doesn't work make sure you've turned off all firewalls,
make sure you can ping one machine from the other, and give it at
least 10 minutes for the shares to show up.  Reboots help a lot.

Bob V

Oh So a cross over cable. Thanks Bob.