In one of my articles, I wrote on how to create a SSH tunnel to allowed NetBIOS between two Windows machine over the Internet. I didn't specify any SSH server to install on your Windows, so here one. I often use COPSSH, it's a SSH server and client, easy to install, much lighter than Cygwin. Here, I'm not saying that it can replace Cygwin, it's only a SSH server. The cool thing about it, is it can support Windows NT / 2000 / XP / 2003 / Vista / 2008 / 7. The best thing about it, it's FREE! I invite you to make a donation, specially if you're planing to use it on many computers.

For security reason, by default no users are allowed to connect via SSH. You need to activate them. 

You can also use the client to make your SSH tunnel. Here is the command:

ssh -L BIND_IP:PORT:DEST_SERVER_IP:PORT USERNAME@DEST_SERVER_IP