Twotrees

Ok is this the right section or am I way off or is this too much of a noob question to be bothered with? Just wondering.

Ok so I've been trying to set up a DNS tunnel between my laptop, which is running ubuntu 9.10, and my desktop (windows vista). I was trying for five freaking hours straight. and yes I've watched Mubix(20+times) and read his guide as well as five other ones. Clearly there's something I am missing. I can't seem to understand the first part, setting up the DNSs. Any help is mucho appreciated?