VPN,what does it look like ?

[pbxphoneman]

I'd like my sister to be able to access family pictures & music off my LAN.I'm running WIN98 machines and have to come up with an easy way to grant her access to them.I would have to email her my current IP as it is dynamic (DSL)I would also have to come up with a VPN server..software or hardware.
question..VPN looks like it config similar to DUN,but what does the remote user see once they are logged into my LAN...a directory of files? A desktop screen with windows like graphics (point n click)?

thank you