Like a playlist? If they have the Zune software as well, it's as simple as giving them the file. It resides in: C:\Users\Your Username\Music\Zune\Playlists
If they don't have the Zune software but still have Windows, you should be able to change the file extension to .wpl from .zpl and it should still work in Windows Media Player. If they don't have Windows, google ".zpl to .asx converter," I know there's one out there and it should make it compatible in just about any player.