This is weird.
I have two Windows 7 Pro computers, networked using usernames and passwords (not a homegroup).
When I log on to Computer 2 as System Administrator (an administrator user account), and try to access a shared file on Computer 1 (with the same administrator account), I can see it on Computer 2, but I can't access it. I get an "access denied" error message. And, when I try to view the users folder, all I see is a 2KB "System" folder.
But, I have one shared folder on Computer 1 that I can
see and access from Computer 2.
However, when I log on using any one of several standard user accounts, common to both machines, I can see and access all the folders that are shared, including the users folder.
I've looked at the sharing properties for the two folders that are behaving differently, and cannot see any difference in the settings between them.
Moreover, I've got a laptop (call it Computer 3) that can see and access the shared files/folders on Computer 1 from its System Administrator account.
Like I said, weird.