Finally, Ice Cream Sandwich software update has arrived for Samsung Galaxy S2 (Middle East Version). I just upgraded it. You have two ways to upgrade: Firmware over-the-air (FOTA) or using Samsung Kies Software (PC or MAC).
FOTA way ( I suggest connecting to Wifi as it is about 200MB):
Go to Settings=>> Phone=>> Software Update =>> OK.
It should connect to Samsung servers & downloads it. Afterwards, Follow the instructions.
Samsung Kies (MAC or PC) Way:
Download Samsung Kies from Samsung Official Website.
Install the software & then use Samsung Kies to back-up your phone.
After you back-up your phone, just click on to upgrade the firmware & follow the instructions.
I recommend using Samsung Kies because it gives you the ability to back up your phone.