Poontos is absolutely correct. However, you could also accomplish the same thing, with two regular cat 5 cables, and a hub or switch. I would recommend that you look into an inexpensive hub or switch, if you plan on expanding your network anytime soon. This way, if you decide to add a third computer for whatever reason, it is simply a matter of plugging it into the hub/switch. If you plan on getting cable or DSL access anytime soon, you can get a broadband router like the smc barricade, or the linksys 804, and it will allow you to connect your computers (replaces the hub or switch I mentioned above) and does internet sharing of the one cable/DSL account between two or more PC's. Some of the routers (like the smc) also have a print server built in. What this essentially does for you is to allow you to share one printer between many computers, without having to have any other computer beside the one you are using turned on. The printer connects directly to the router. My wife likes this, because she no longer has to power up both PC's. she powers up her own PC, and the printer and router are always on (by choice).
I know this is more than you asked for, but if you are going to connect the PC's, you may want to consider your future plans, and buy a hub, switch, or router right now. They can be had for very little money.
www.pricewatch.com has 4 port hubs for as low as $9. 4 port switches for as low as $26. I have recently seen the smc router for around $45 after mailin rebate. You can also find these things on the used market for very little money. So it may make sense to plan for the future now. Good luck.