Windows 7 - Best way to file share?

What is the best way for two people to be able to file share across the internet? Is Windows 7's vpn the way to go or should I use a seperate software package to acomplish this.

What we want to do is set up a directory on each computer as a share and be able to access that directory from either computer at any time and transfer files back and forth. This way my son and I can share pictures and such without having to attach everything to emails. And sometimes there are limits to the size of files you can attach.

Anyway is there a step by step tutorial on how to do something like this around anywhere? I seen the vpn tutorials but it really doesn't show how to set something like this up.

Mac

Have you looked into using Opera as a browser? It has a facility inbuilt to it called 'Unite' which claims the ability to share 10Gb of data in mere seconds across the internet between machines running the service...

Haven't checked into Opera but I want to be able to get and send files without having to have the other person be present at the time. Just be able to open windows file manager and "see" the other person's shared directory and be able to swap files in and out of those directories.

Mac