Try this website:
http://www.littlewhitedog.com/reviews_other_00009.aspIt tells you how to make one, but it basically gives you an idea of what it is. If you are going from your xbox directly to your PC, then you need a crossover cable. Basically the wires crossover to the other side in a crossover cable. If you are connecting to a router, you don't need a crossover cable because the router does the crossover for you. If I went into why they crossover, I'd get everyone confused because I don't really understand it myself
I'm pretty sure this is at least somewhat correct? Correct me if i'm wrong...