First you create a new User account

Subject: First you create a new User account
Name: Stimp
Date: 1/6/2001 7:31:14 PM (GMT-7)
IP Address: 65.1.186.235
In Reply to: I don't follow posted by Sledge
Message:

Control Panel-->Users and Passwords

Next you need to create a shared folder. Which is what files or folders you want that user to be able to use. Jump into My Computer and right click on the Drive or folder you want to give that person access to. Select Properties on the pop up menu go to the last tab labeled "Sharing". Create a new share. Don't forget to set the permissions so only that guy can access or whoever you want to be able to access.