go to the server, go to my computer, and right click on your drives you want your clients to use (preferrably not one with the OS on it, unless you disable access to the Windows and Program Files dirtectories from other computers), and go to "sharing and security"
enable sharing, and if you want the clients to just read from the drive, do not turn on "allow network users to change my files"
otherwise turn it on.
to disallow access to the \windows directory, right click on it, go to "sharing and security" and disable sharing for it. this will only apply to the \Windows folder and its contents, or any others you do this with
as for sharing CPU power, it is a little more complicated. if the server is 3.2GHZ, I would not recommend sharing the CPU power, because the server needs at least some CPU power for itself, and with the clients being networked, it would take longer to get the data processed because they would have to send the data to the server to be processes and back again. that takes time. the network wouldn't have as high transfer speed and latency of the motherboards