How to setup VPN share

[a]

 I am running RedHat 7.2 and the most recent version of samba. Samba is
running fine right now on my server. I want to share a folder to my friend
so he can access it and copy stuff to the folder. My friend is running
Windows XP. I want the folder to show up as a map drive. I am not sure where
to start. I was told I have to make a VPN Lan. I want the data encrypted
over the internet. My friend is on Dial up and I am on dsl with dynamic ip
but have static through another service.. Thanks.