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The simplest way to share your connection if you are sharing between two computers is through ICS (Internet Connection Sharing) this is part of the Windows OS. All that is required is a NIC card in both computers if using a USB modem and a piece of Crossover Cable connecting the two computers together. If you have an ethernet modem you will need two NIC's (one for the modem the other for the cable) in the host and one in the other computer and a piece of Crossover Cable connecting the two computers together.
Another way to share your connection is to use a router. With this you can share your connection to many different computers.
For more help on networking please look at the Networking FAQ's or the Networking Forum