Typically, people who ask this question have two PC's at home, one with FreeBSD and one with Win95; the idea is to use the FreeBSD box to connect to the Internet and then be able to access the Internet from the Windows95 box through the FreeBSD box. This is really just a special case of the previous question.
There's a useful document available which explains how to set FreeBSD up as a PPP Dialup Router
NOTE: This requires having at least two fixed IP addresses available, and possibly three or more, depending on how much work you want to go through to set up the Windows box. As an alternative, if you don't have a fixed IP, you can use one of the private IP subnets and install proxies such as SQUID and the TIS firewall toolkit on your FreeBSD box.
See also the section on natd.