T(n) = 2T (sqrt(n))+ log n Recurrence
We define $S(m)$ to be $T(2^m)$, for every possible value of $m$. Changing the name of the variable, $S(M) = T(2^M)$ for every value of $M$. Substituting $M := m/2$, we get $S(m/2) = T(2^{m/2})$.

As an example, suppose that $T$ is the identity function: $T(n) = n$. We define $S(m) = T(2^m) = 2^m$. Then $S(m/2) = 2^{m/2}$.