To install SSHFS on Gentoo you need to first compile your kernel with FUSE support:
File systems --->
<*> FUSE (Filesystem in Userspace) support
Next install the sshfs-fuse package:
emerge -av sshfs-fuse
You should now be able to “mount” filesystems via SSH. For example, to mount /home/steph from my.pc (remote) to /home/steph/mypc (local):
sshfs steph@my.pc:/home/steph /home/steph/mypc
To unmount:
fusermount -u /home/steph/mypc