A SMB file sharing server is installed by default on Windows machines with at least XP forward. You use SMBFS on the Amiga to access this server. I use a router which connects both machines with ethernet. I set the "PC" to use a static IP address which SMBFS needs to know and it's easier if it's constant.
I'm not using static. Not had a problem yet.
the SMB-net tool what I use. I think it came in Smdcn105.lha
http://www.birrabrothers.com/tiger/data/samba/download/index.
I did have some luck with browsing the network with that Tango tool, but really don't use it.