1. Turn on both computers.
2. On Win. 7 go into My net work places an open properties of your adapter (Note: This will only work if you have a open Ethernet port!!) and turn on ICS.
3. On the Mac make sure that you do not have the Phone line on selected on the Mac it will not work!!
4.Run a standard Ethernet patch cable between the computers Windows should find it.
5. Open your web browser on the Mac and your done you should now be able to access the internet.
(I did this using 10.1)