Make sure non of the PC has any virus, and All Firewall is truned of... Turn of the AVS too...
Make sure they are on Same Work group...
now, in both PC, turn off the simple file-share...
Go to tools and then Folder option,
Now Go to the view tab. Scroll down and make "Use simple file sharing" unchecked.
!!!
Now share the every drive with Full allowed Permission.... Note that Share name
X$ (where x is the drive letter) is default share and must be turned on...
Now Click on New Share, give a name, go to permission, and allow full control to every one !!!!
Once u do it, set up the network, like this, on both PC
Go to Network connection, Right click on LAN Connection ICON go to Properties...
Now go to TCP/IP settings
and Enter IP range as this,
IP Address - 192.168.0.1 (192.168.0.1 for the server and 192.168.0.xx for the Nods)
Subnet Mask - 255.255.255.0
Default GetWay - ur ISP getway address if u are sharing net too
DNS Address - For Server its the ISP address.. for NODs enter 192.168.0.1
ALT DNS Address - For server its the ISP DNS.. for NODs Leave it blank

restart the systems, double check all settings like Firewall, IP address, Ping Both from each other !! and try to access now...