This checklist is mainly aimed at setting up a new Mac laptop, with OS X 10.8 (Mountain Lion) pre-installed. Some notes regarding modifications to this procedure for Mountain Lion desktops, or computers that have been upgraded to Mountain Lion from a previous version of OS X, are included. This procedure is what I do – you might find all, some, or none of it useful for your own particular requirements and preferences. The procedure for setting up an OS X 10.7 (Lion) computer is not substantially different.

via New Mac Checklist – mactips – Helpful configuration tips for OS X users.