Follow Me enables all the features that a user has set on their phone to follow them to another phone. Forwarding only forwards calls only, not phone settings.
When users are away from their desk at another work area, they can forward call settings from their main phone for calls that follow the user including Forward On Busy or No Answer.
User can set Follow Me either from their primary phone (Follow Me To) or from the phone where they want calls to be received (Follow Me From). Several people can have their phones forwarded to a one destination and if the phone has a display it will indicate who the call is for.