Just turn on file sharing like SCrossman said (Sharing pane of System Preferences), and then you should be able to go to the Connect to Server (Command-K in the Finder, or go to the Go menu in the Finder), type in the IP of the person you want to connect to, and then enter a username and password. Of course, the username and password is just the same as what you would use to login to the computer itself when it boots up.
If you are behind a firewall or router, just tell the firewall or router to route port 548 to your private IP address with port 548 (I think 548 is for the Apple Filesharing Protocol, but I'm not sure -- go to /Application/Utilities, open up "Network Utility", click the "Port Scan" tab, and put in 127.0.0.1 as the IP -- make sure your File Sharing is turned on before you do this -- this process should give you open ports, and the AFP port is in the 500 range -- it should tell you), and then do the above process.