Open the Network and Sharing Center in the Control Panel.
Click on Manage network connections.
Once you are in the Network connection screen, perform the following steps: press Alt and select File or hit Alt+F which will open the File menu. Now select New Incoming Connection.
Select the Users you want to connect.
Select how the user will connect (VPN).
Remember, if you have your firewall on, open the VPN ports (1723, 500, 50 and 47) if necessary.
Note: Usually when you host a VPN, you will also share files for the guest who will be dialing in.