I have a local computer (local), and remote computer (remote) behind of remote server (server). Also, I have user access to all of these 3 machines.
Now, I want mount some directory, located at remote, to my local mount-point via sshfs. How should I setup my local sshfs and what should be done on server to make this mounting?
I'm stuck with ssh tunneling because the default method for tunneling requires root access while WinSCP somehow could do this with only user access (the tunnel server could be configured there in 'tunnel' panel).

What in doing 'mkdir ${LOCALMOUNTPOINT} && sshfs ${USER}@${REMOTEHOST}:${REMOTEMOUNTPOINT} -o ${SSHFSOPTIONS} ${LOCALMOUNTPOINT}' doesn't work for you?

Good. But I need not a straight connection but a connection via tunnel. So, I need right SSHFSOPTIONS and LOCALMOUNTPOINT and I'm asking for help me to find them.

You don't show anything you've tried yourself so I'll just point you to http://souptonuts.sourceforge.net/sshtips.htm.

I'm not sure where tunneling comes into this, so maybe I've misunderstood the question.

Using sshfs should in general be straight forward, without any need for root permission.

>So, I need right SSHFSOPTIONS and LOCALMOUNTPOINT and I'm asking for help me to find them.
Possible you don't need to use any options. And mountpoint is any (preferably empty) directory you choose.

For example, the very simplest:
mkdir remote
sshfs myuser@myserver: remote

To unmount
fusermount -u remote

urSpawn, thank you very much! It's exactly what I want.