How can we disable or enable Simple File Sharing in Windows XP?

Simple File Sharing permits controlling both sharing and NTFS permissions at the folder level. Network access is through a guest account. Windows XP Home Edition always has Simple File Sharing enabled. By default, it is turned off in Windows Professional when it joins a workgroup. Classic file sharing is used when Windows XP Pro joins a domain. Windows XP Home cannot join a domain. Simple File Sharing can be disabled in Windows XP Pro when it is a member of a workgroup. When it is disabled security can be controlled for individual user accounts.
To disable Simple File Sharing, click start, double-click My Computer, Tools, Folder Options, View tab, at the bottom of the list uncheck Use simple file sharing (Recommended).