I understand that you are using the Windows Internet Connection Sharing to share your internet connection to your other computer.
If you don't have a router to share the connection then you are using Windows ICS connection.
When you enable ICS, the network adapter connected to the local area network is assigned a static IP address of 192.168.0.1.
You can check this site for more information
You can try to connect the two computers first without the internet connection.
Example : PC A 192.168.0.2
You can set the IP addresses manually, just set the tcp/ip properties and from that area you can set the IP address manually.
And for PC B 192.168.0.3
You dont need to set the ip address for the gateway and dns since you are just testing the connection of the two computer.
They should belong to the same workgroup example HOME and set the computer name to PC1 and PC2.
You can right click MY COMPUTER then select PROPERTIES then you will able to see the computer name.
To start the wizard
Choose Control Panel
from the Start menu.
Click Network and Internet Connections
, and then click Set up or change your home or small office network