so, first http://openvpn.sf.net, download linux and windows binaries
setup your kernel for briding and tun/tap devices create /dev/net/tun by
mkdir /dev/net mknod /dev/net/tun c 10 200
configure /etc/network/interfaces to bring up tap0/tap1/br0 as follows
auto tap0 iface tap0 inet static address 0.0.0.0 netmask 255.255.255.0 network 192.168.1.0 broadcast 192.168.1.255 pre-up /usr/local/sbin/openvpn --mktun --dev tap0
auto tap1 iface tap1 inet static address 0.0.0.0 netmask 255.255.255.0 network 192.168.1.10 broadcast 192.168.1.255 pre-up /usr/local/sbin/openvpn --mktun --dev tap1
auto br0 iface br0 inet static address 192.168.1.x network 192.168.1.0 netmask 255.255.255.0 broadcast 192.168.1.255 bridge_ports tap0 tap1 eth0
Pretty good documentation of OpenVPN can be found at
http://openvpn.sourceforge.net/bridge.html and
http://openvpn.sourceforge.net/install32.html
4 pages link to OpenVPN: