OS X V10.7 Lion :: How To Reset MacBook Pro For Re-sale

I'm thinking of selling my 2010 MacBook Pro, which I bought with OS X 10.6 Snow Leopard. When selling previous Macs, I've deleted everything, including other user accounts and then re-installed the OS from the supplied CDs or DVD. This then leaves a new and pristine condition for the new owner to set-up as required. However, I'm currently using Lion, which is not available on a disk. So my question is, how do I get back to a new version of Lion ready for my Mac's new owner to set-up as their own?I've read on these forums about booting and holding down the Alt key in order to boot from the Restore partition, which hopefully has a bootable copy of Lion. Other threads suggest that I should Show Package Contents of the downloaded Lion file and burn the DMG to a DVD using Disc Utility. I guess that this will produce a software update disc and that the new owner will still need to boot initially with the Snow Leopard disc and follow the software updates until a point is reached whereby the new Lion disc will work.I want to sell this as having OS X 10.7.3 Lion - I've paid for the upgrade and wish to pass this to the new owner.

Info:
MacBook Pro (13-inch Mid 2010), Mac OS X (10.7.3)