The easiest way is to go “under” Emac’s head and not bother with Tramp at all..

The currently distributed version of Tramp (2.0.x) has a design flaw wherein it assumes that ports are designated with a “-p” switch.  If you’re running Emacs on Windows, however, you will probably want to use Putty’s <code>plink</code> command instead of an command line ssh client.  Problem is plink uses a capitalized “-P” to indicate the port.  Urgh.  (Supposedly this is fixed in Tramp 2.1.x..)

Rather than muck around with this, consider tools that map the remote connection such that it appears local.  The well done open source app WinSCP does a pretty good job of this, though is a bit clunky in the way it syncs up its temporary cache.  South River Technologies’ WedDrive, however, is practically seamless.  Well worth the $60 for a one year license.