For those, who are new in SRM and wants to learn how to create Delegation.
To Create User Delegation from one user to another user, use transaction
FROM user1 TO user2
1. Enter FROM user-id e.g. User1, and Press F8
2. Popup will be opened. now, Select Username(e.g. SRM user 1), and Press F5.
3. User search will open, enter TO user first name-last name (e.g. SRM User 2), or user-id (e.g. user2) and press enter.
4. Select user2, and double-click to select.
5. Enter Validity Period, from-to (e.g. 20.02.2014 to 25.04.2014)
5. Set Delegation as ACTIVE for Active Delegation, or remain unchecked for Passive Delegation.
6. Delegation is created. Now press Continue or enter to end the process.
Hope, this is useful for the begineers. Comments are Welcome and also Like/Useful if found so.