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If you like doing things yourself, however, the process is still pretty straightforward for any user comfortable with right-clicking and drag-and-drop.

Start by right-clicking (or control-clicking) on the "Install OS X Mountain Lion" app, which should be in your main "Applications" folder after downloading. Navigate to Contents > Shared Support, and you should see a disk image called "InstallESD.dmg." We will restore this disk image to our flash drive (or other disk) using Disk Utlity.
Enlarge / Right-click to dig into the installer's contents.
What you're looking for: InstallESD.dmg.

Then launch Disk Utility. If you're using a USB flash drive or other external disk, you'll need to make sure it's formatted as "Mac OS Extended (Journaled)." Under the partition options, also make sure the partition type is set to "GUID Partition Table," otherwise it won't be able to boot an Intel-based Mac.
Click the "Options" button and make sure the partition type is "GUID Partition Table."

Drag and drop the "InstallESD.dmg" into the "Source" box in Disk Utility. Then click the "Restore" button on the toolbar. Drag your newly formatted drive into the "Destination" box, and click the "Restore" button. The process should take about 30 minutes or so, less if your drive is particularly speedy.
Set your source and destination and click "Restore."

UPDATE: Some users have reported getting a "Could not restore – Invalid argument" error at the end of the restore process. Our testing shows the error message can be safely be ignored; the drive can be mounted and will boot your system to install Mountain Lion. As noted in the comments, however, mounting the InstallESD.dmg file before performing the restore process avoids triggering the error message.

If you are making a DVD, click "Burn" and select the image as a source. Once Disk Utility is done, you will have a bootable install disk.

As with Lion, the install disk includes the same options as the emergency recovery partition created when you install Lion or Mountain Lion. With it, you'll be able to use Safari to find troubleshooting information, run Disk Utility to fix filesystem errors, restore from a Time Machine backup, or install Mountain Lion from scratch on any compatible Mac.