In Theory, there is no Practice.

Ubuntu: How to setup an nfs server

Pretty much as described, with the following additions:

1. hosts.allow:
   
# /etc/hosts.allow: list of hosts that are allowed to access the system.
# See the manual pages hosts_access(5), hosts_options(5)
# and /usr/doc/netbase/portmapper.txt.gz
#
# Example: ALL: LOCAL @some_netgroup
# ALL: .foobar.edu EXCEPT terminalserver.foobar.edu
#
# If you're going to protect the portmapper use the name "portmap" for the
# daemon name. Remember that you can only use the keyword "ALL" and IP
# addresses (NOT host or domain names) for the portmapper, as well as for
# rpc.mountd (the NFS mount daemon). See portmap(8), rpc.mountd(8) and
# /usr/share/doc/portmap/portmapper.txt.gz for further information.
#
portmap: 192.168.1. , 127.0.
lockd: 192.168.1. , 127.0.
rquotad: 192.168.1. , 127.0.
mountd: 192.168.1. , 127.0.
statd: 192.168.1. , 127.0.

2. hosts.deny
   
   # /etc/hosts.deny: list of hosts that are _not_ allowed to access the system.
   # See the manual pages hosts_access(5), hosts_options(5)
   # and /usr/doc/netbase/portmapper.txt.gz
   #
   # Example: ALL: some.host.name, .some.domain
   # ALL EXCEPT in.fingerd: other.host.name, .other.domain
   #
   # If you're going to protect the portmapper use the name "portmap" for the
   # daemon name. Remember that you can only use the keyword "ALL" and IP
   # addresses (NOT host or domain names) for the portmapper. See portmap(8)
   # and /usr/doc/portmap/portmapper.txt.gz for further information.
   #
   # The PARANOID wildcard matches any host whose name does not match its
   # address.

   # You may wish to enable this to ensure any programs that don't
# validate looked up hostnames still leave understandable logs. In past
# versions of Debian this has been the default.
# ALL: PARANOID
portmap:ALL
lockd:ALL
mountd:ALL
rquotad:ALL
statd:ALL


Now I have all my machines mounting the same home dir. And created a ‘windows’ in my home, and use that dir as my H:\ via the SAMBA PDC.