It is as simple as placing a menu inside an item .
For instance:
<?xml version="1.0" encoding="utf-8"?> <menu xmlns:android="http://schemas.android.com/apk/res/android"> <item android:id="@+id/file" android:icon="@drawable/file" android:title="@string/file" > <menu> <item android:id="@+id/create_new" android:title="@string/create_new" /> <item android:id="@+id/open" android:title="@string/open" /> </menu> </item> </menu>
From Creating a Menu | Android Developers
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