SMB Sharing: The easy way! (Mirror)
Which you can you can use if your on a secure network (behind a firewall)
and everyone on the network is trusted.

Goto your "MySharedDrives"
Right click it and select "Sharing and Security..."
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Wing of "Share this folder on the network"
You can also wing of "Allow network users to change my files" but its
not needed if you only need your Xbox/XBMC to access files.
Click OK
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Configuring XBMC for SMB easy shares!
(Mirror)
Link:XboxMediaCenter
Now its time to edit the XboxMediaCenter.xml file so you will be able to see the
newly shared "folder" in XBMC

Add one of the following bookmarks to XboxMediaCenter.xml in the sections you
want to show the shares in (My Pictures, My Music and My Movies)
<bookmark>
<name>Network My PC</name>
<path>smb://ComputerName/MySharedDrives</path>
</bookmark>
You can also add the domain name into the path
<path>smb://domain;ComputerName/MySharedDrives</path>
<bookmark>
<name>Network My PC</name>
<path>smb://IP/MySharedDrives</path>
</bookmark>
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You should now see a new folder "Network My PC"
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Select it and you should now see all your PC drives