I have done this. If you have not created the "root" smb (smaba) user, follow the samba 2.2.2 upgrade how-to by Dan Brown. You only have to establish the root user. Do not attempt an upgrade to 2.2.2 if your using SME 5.1.2 as it comes with Samba 2.2.3. Set the smb root user password to the same as the linux root user password. Then set up your windows box with the identical root user and password.
To view home directories in windows, log in as root, and at the run prompt , type: \smeserver\username to view the directory. Once you have accessed the directory by direct UNC path, it will appear whenever you browse the SME server. The default samba settings prevent browsing other users directories using network neighborhood or just \smeserver.
I use this to backup user directories over the network with Windows 2k backup which allows you to simply restore a single file when users delete their data or corrupt a database.
Good Luck,