At home I use a Linux server as a disk- and printserver. I wanted to grant somebody from the United States using Windows access to my shared disks which are available on my sambe server. It's not an issue on my local LAN but it's dangerous to open disk shares in the internet. It's just a matter of time until you have foreign visitors accessing your LAN. The best way to solve this issue is to create a VPN with OpenVPN. An alternate way is to use a ssh tunnel. The following article explains how you can get this done on windows XP with PuTTY. Windows7 unfortnately is much more complicate and works best with a VPN network.
You find the most elegant solution here. Unfortunately it doesn't work on Windows7 any more
Finally I decided to go the right way without ssh tunneling. Usage of OpenVPN. But this requires the configuration of a OpenVPN in addition to the OpenVPN client configuration.servereconfiguration. Fortunately the website explains very detailed how to configure both. Keep in mind to start the OpenVPN GUI as admin on Windows7 . Otherwise the VPN route cannot be configured on the Windows client. Then you have an active OpenVPN connetion but you cannot ping the OpenVPN server (10.0.0.1) because of the missing route. In addition turn of IPV6 on client TUN network device .