gah! VPN woes!

I'm trying to set up a VPN between my 2 home ADSL accounts, if for
nothing else, a bit of practice!

I have managed to connect to one machine from the other - in other words
I set up the VPN for an outgoing connection from machine 1 to machine 2,
it connects, I get the icon in the system tray to show connection, the
incoming router shows the connection under VPN management properties,
but I cannot fathom out how to actually browse files on the PC into
which I am now VPN'd!

There sits in my system tray a 'taunting' icon saying "connected", but
how the heck do I now view/browse files (already shared) on the PC into
which i'm connected?

If I hook the 2 machines together on a LAN, everything is fine as all
the shares are set up correctly and I can view files/folders etc, it's
just when hooking up via VPN I can't see anything.

FWIW, the outgoing router is a Netgear DG834, the incoming is a Draytek
2600

Everyone says how bloody easy VPN is meant to be, but I am going bald
working it out!

Please help !!!