Please refer to the tutorial video
http://www.youtube.com/watch?v=VBCAfXZnOQ4&feature=youtu.be

Step1 - Enter system preferences

Step2 - Click [Users & Groups] 

Step3 - Click [+] on bottom-left to create new accounts that you want to share. Or, you can use existing account if you want. Then fill up forms on the drop-down window. 

Step4 - You will see that an account has been create as test/test

Step5 - Then back to [System Preferences] and click [Sharing]

Step6 - Enable [File Sharing] on the left block and click [Options] on the right block.

Step7 - Enable [Share files and folders using SMB]. 

Step8- Then we are going to add a new share folder, click [+] and choose a specific folder you want to share. 

Step9 - And we could set the folder's permissions to any account. Click [+] on the right block to add a account who have permission to this folder. 

Step10 - Also, you can set authorization of this folder to the account