The best and easiest way to do that is use Ethernet cable.
By using an Ethernet cable file sharing is very easy.
Plug the cable into both Ethernet jacks on the two computers.
Go to My Computer. (For Windows 7 and 8 BTW)
In the side window/panel click Network.
Click on the correct computer and enter the username and password.
Now all you have to do is copy and past your files to the other computer.
Happy Computing!
What are you trying to accomplish? If you just want to share files in between 2 PC, then you can just use crossover Ethernet cables.
http://en.wikipedia.org/wiki/Ethernet_crossover_cable
Practically all network chips from the past 10 years have auto-MDI/MDI-X negotiation so you do not need to bother with patch vs cross-over cable. You plug whichever cable you have in, the two endpoints detect/negotiate RX/TX pairs and it will just work. The best thing about it is that only one end needs to support auto-MDI for it to work since the end that supports it will detect that the other does not and will adjust itself to whatever the wiring and far-end do.
On 1GBase-T, this is even more superfluous since all four pairs are used both ways with echo cancellation.