I do this with my blackberry. there is a standardized process for these smartphones now, pretty easy really. I think the only requirement is your data plan... on my BB I have unlimited data, so I'm not charged extra for tethering. no special software necessary, all functions of windows and the phone.i just want to use a usb cable to enable 1 device.
pdanet is a free piece of software that works well, you install it on both your pc and your phone...and it works fine.