Since release of Android 4.2 the "Developer options" menu is not visible in the Settings by default. Regular users won't miss it, but for those of us who like to tinker with ADB and need the "USB debugging" option enabled, here's how to get it back:
- Go to the "Settings" menu.
- Scroll to the bottom and tap "About phone" menu.
- Scroll to the bottom and tap on "Build number" seven (7) times.