The question is old but it's the top result for "simple_form grouped select" google search anyway so I figured the next reader might benefit from a few creative ways to create these with the latest simple_form (taken from tests, which are always the best documentation indeed)
<%= f.input :author,
:as => :grouped_select,
:collection => [['Authors', ['Jose', 'Carlos']], ['General', ['Bob', 'John']]],
:group_method => :last %>
<%= f.input :author,
:as => :grouped_select,
:collection => Proc.new { [['Authors', ['Jose', 'Carlos']], ['General', ['Bob', 'John']]] },
:group_method => :last %>
<%= f.input :author,
:as => :grouped_select,
:collection => { ['Jose', 'Carlos'] => 'Authors' },
:group_method => :first,
:group_label_method => :last %>
<%= f.input :author,
:as => :grouped_select,
:collection => { 'Authors' => ['Jose', 'Carlos'] },
:group_method => :last,
:label_method => :upcase,
:value_method => :downcase %>
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