macOS Mojave Guest File Sharing Not Working

When turning File Sharing on in System Preferences/Sharing, Allow guest users is set by default.

This tough is not enough to allow guests connect to the computer, you also need to go to System Preferences/Users & Groups, select Guest User in the list and check the box "Allow guest users to connect to shared folders".

With this two options turned on, you can now connect as a guest from another computer on the same network and access shared folders.