HT204087: Move your data from a Windows PC to a Mac
Learn about Move your data from a Windows PC to a Mac
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Helpful answers
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Feb 17, 2013 10:00 AM in response to itsnowjokeby Kappy,How to transfer data from a PC to a Mac
OS X Mountain Lion: Transfer your information from a PC
Perhaps the above will help.
I would try connecting both computers to your router rather than to each other. Or you can connect the two directly to each other (no router) and set up an ad hoc network. I have no clue how you do that with a PC, however.
In either case you will need to enable file sharing on your PC. You also need to install Windows Migration Assistant for Mountain Lion 1.0 on the PC.