“We’ve discussed sharing filesystems via SMB a few times. SMB lets you access files shared by a Windows system after jumping through only half a dozen loops. Sharing files with another Unix system is much, much simpler. FreeBSD supports the Unix standard Network File System out of the box. NFS intimidates many junior system administrators, but it’s really quite simple once you know what’s going on.” Read the rest of the article at O’Reilly’s BSD column.
NFS is really pretty cool. I recommend reading this article and setting up a server. There are a couple of NFS clients for Windows that I’ve found, which are free.