right click on the 'my network places' icon on the desktop, click 'properties', d-click 'make new connection', click 'next', hit the 'accept incoming connections' radio button, click 'next', DONT select anything in the window, click 'next', hit the 'allow virtual private connections' radio button, click 'next, place a check into the box next to each user you would like to allow access, click 'next', verify all protocols you will be using are installed and selected, click 'next', click 'finish'
thats it
in addition, make sure that if you are behind a firewall/router, that all necessary ports are forwarded to the VPN machine
-hesevil