Vista VPN

I have two computers 1 with XP Home and another with Vista Home Prem both
have no router and have cable internet and WLOC installed and configured for
VPN Access

Vista for incoming connections and XP Home to make the incoming connection
to the Vista machine.
I have allowed users but NOT created accounts on the Vista machine for each
user do I have to do this or can I just add the name and password under the
incoming connections.