You also need to have a user account on the laptop with the same name and password as the logged in account on the desktop computer. And, you may also need to set Network Access: Sharing and security model for local accounts to "Classic - local users authenticate as themselves" in the laptop's Local Security Policy, otherwise incoming connections get mapped to Guest which is probably disabled and not a good idea anyway.

And, if you adjusted the NTFS permissions only on the Documents and Settings folder or a user's top level subfolder, you'll need to click the Advanced button on the Security tab and check the "Replace permission entries..." box to have the new permissions propagate to all the subfolders in the user's folder tree.

Finally, you may also need to adjust the configuration of any firewalls on the laptop so that connections from the desktop computer are accepted.