Set Up a Permission Set

Create a permission set for Apex Debugger users, and assign it to users in your org who plan to use the Debugger.

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Warning

Log in to your org.
From Setup, enter Permission Sets in the Quick Find box, then click Permission Sets.
Create a permission set. Give it a name that you can remember, such as Debug Apex.
In the “Select the type of users who will use this permission set” section, choose None from the User License drop-down list. Choosing None lets you assign the permission set to more than one type of user.
Save your changes.
Click System Permissions.
Click Edit.
Enable the Debug Apex permission.
Save your changes.
Click Manage Assignments.
Click Add Assignments.
Select the users to whom you want to assign the permission set, and then click Assign.

Force.com IDE Developer Guide

Set Up a Permission Set