Hi, To transfer files from your local Windows 7 OS to a Mac Virtual Machine, you first need to enable sharing in Virtual machine settings. After that, open the virtual machine, select the “Go” menu option in the Finder menu as shown below. In that, select the “Connect to Server” option. Next step is to enter the IP address of your local host machine. Enter the IP address in the following way: smb://xxx.xxx.xxx.xxx and then click on “Connect”. This is shown below. After you click on connect, you are prompted for username and password. Give your credentials along with the domain, if any, in your username (domain\username). If the credentials are correct, then your mac VM should show a list of folders present in the “C:\” drive of your local windows host machine. Select any one of them and click on OK. This would make the selected folder as a shared folder between tour local host windows machine and your mac virtual machine.
P.S.: I have tried this with Host as Windows 7 and VM as Mac OS X Mountain Lion.
Hope this helps!