Install the printer on the Win Me PC.  Then using Control Panel | Network
enable File & Printer Sharing and make sure you check the box to allow
others to print to your printers.  Next under Start | Settings | Printers,
select the printer, check the box to share the printer and assign a name.
Keep the name short and do not include any blanks.

You should now be able to add the printer to your XP PCs using Start |
Settings | Printers & Faxes | Add Printer.  Check the radio button "A
network printer ..." and then either browse for the printer or enter its
name (using \\PCName\PrinterName) and continue until finished.  Ensure
that the firewall on your XP PC is set to allow access to remote printers.
If using XP's native firewall ensure that File and Printer Sharing is
enabled and that the box with he same name is checked in the Firewall
exceptions list.