For a more secure approach, disable "Simple File Sharing" via "Start | My Computer | Tools | Folder Options | View."...
Scroll to the bottom of the list of advanced settings and un-check "Use Simple File Sharing (Recommended.)" Then create user accounts and groups through: "Computer Management | Local Users & Groups," and set the appropriate "share-" and "file-" level security on the files and folders you wish to share out.
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