I refer to the article http://our.umbraco.org/wiki/install-and-setup/installing-umbraco-for-load-balanced-environments configured two sites in one pc 

pc:win7 + iis7.5

umbraco:6.1.1

Server 1
* domain DNS name: no
* internal website DNS name: dev1.mywebsite.com (use for IIS host header)
* IP Address: 127.0.0.1

Server 2
* domain DNS name: no
* internal website DNS name: dev2.mywebsite.com (use for IIS host header)
* IP Address: 127.0.0.1

I copied the two copies of  /App_Data/TEMP  folder to a different location, and then create a virtual directory (not a virtual application) in the /App_Data folder, and name it TEMP.  Point the virtual directory to the folder i just copied

modify umbracoSettings.config to this:

<distributedCall enable="true">

    <user>0</user>

    <servers>

                <server>dev1.mywebsite.com</server>

<server>dev2.mywebsite.com</server>                

    </servers>

  </distributedCall>

after that i open 2 sites , lost all static resources 

I'm not sure whether ClientDependency not working in virtual directory