sorry
 
 "you will need a blank floppy disc"
run the crossover cable to each computer 
"networking wizard can be found in control panel change or install a network"
then run the win xp networking wizard and select the one that says "network with a connection to the internet" run that and answer the few questions.it will tell you to insert a blank floppy
let it copy the files to the floppy and insert the floppy in the other computer in that computer click 
start -run - a drive and open the file on the floppy after it is done make sure you hooked up the crossover cable to the ethernet cards.
reboot both machines and they should come up as networked enable file sharing and open or install the isp on the computer you made the disc from after it is connected to the internet then start the browser  "internet explorer" and surf
if you can't surf then check and make sure on the other computer that sharing the internet is enabled
it is actually quite easy to do in xp as it does most of the work for you lol
hope this helps
items needed to make this work
ethernet card for both machines 
crossover cable 
floppy disc
time to accomplish this maybe 10 to 15 minutes max
 i am dual booting on xp pro and 98se in 98se
will reboot and check my answer in xp back in 10 minutes after i verify the steps
mike