1. First, you must make sure that each computer is in the same workgroup:

Right click on My Computer select Properties ->Computer Name. Check the workgroup to see what it is called and check to make sure that its the same on the other computer. If not rename it to the same name and restart your computer.

2. Connect the two computers with the crossover cable.

3. You need to set up the IP addresses and subnet masks:

you will need to specify IP's and gateways for each machine after you connect them via the CAT-5 cable.

Computer 1:

IP Address: 192.168.0.1
Subnet mask: 255.255.255.000

Computer 2:

IP Address: 192.168.00.2
Subnet mask: 255.255.255.000

4. After that share the files you want. Right click on the folder->Properties->Sharing>Click to Share this folder on the network.

5. After you made the sharing you can use the My Network Places to browse to the other computer and access the shared files.