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You can also use iAtkos M元, an updated version that only works with motherboards with UEFI.
This guide describes how to install iAtkos ML2. In this guide, you will write iAtkos onto a USB drive or DVD, and boot your computer from iAtkos to install Mac OS X. The standard method of installing Mountain Lion on a PC requires you to modify a retail copy of OS X Mountain Lion with Unibeast, but iAtkos already does all of this for you.
iAtkos ML2 (Free): iAtkos is by far the most popular distro of OS X Mountain Lion. I won't go into details, but you can download it from just about any bittorrent website by using a bittorrent client (it's about 5 GB in size). However, that's only the bare minimum if you plan to install Mac OS X for day-to-day use, I recommend allocating at least 50 GB of space. It's preferred that you use a completely empty hard drive for this, but if your computer already has Windows installed on your hard drive, be sure to create an appropriate hard disk partition for OS X Mountain Lion beforehand (by following Step 1 of our guide to MBR partitions). Also, OS X Mountain Lion takes up about 10 GB of space on its initial installation, so the computer where you install Mac OS X must have at least 10 GB of space in its hard drive. Be sure to read the Hackintosh compatibility guide very carefully, to check whether or not your computer qualifies. However, not every computer will work with Mac OS X. If your computer already has Mac OS X Lion installed, iAtkos will just update Lion to Mountain Lion normally, without deleting any of your apps or files. It can be the same computer as the one mentioned in the previous point. A Hackintosh-compatible computer with 10 GB+ of free space: This is the computer where you will install OS X Mountain Lion. If you're using a Windows computer, it needs to have a DVD/Bluray burner (just about every DVD/Bluray drive nowadays can act as a burner, too). An existing Windows computer/Mac/Hackintosh: This is the computer where you will download and set up iAtkos. If you don't have any qualms with the legal issues regarding distros, they're actually the most convenient way to set up a Hackintosh.
Distros are pirated copies of Mac OS X that have been modified to work with a PC. However, with a "distro" like iAtkos, you can jump straight to Mountain Lion. This usually means that you have to install Snow Leopard on your PC first, or find a real Mac. We've previously covered how to install Mountain Lion on a PC using tonymacx86's Unibeast tool, which requires you to have an existing Mac OS X installation. In this guide, we'll show you how to install Mountain Lion on your PC with the iAtkos distro. Right now, the newest iteration of OS X is 10.8, known as Mountain Lion. If you're interested in running Mac OS X, but you don't want to pay ridiculous prices for a normal Mac, then a Hackintosh just might be for you.