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Take any computer you have lying around, even your normal workstation. You may find it easier to use an older computer that has no wifi or bluetooth if you're particularly paranoid
Create a Linux or Windows bootable disk, and make sure you have the Monero binaries on the same disk or on a second disk (for Linux make sure you have also downloaded copies of the dependencies you will need, libboost1.55 and miniupnpc for instance)
Disconnect the network and/or Internet cables from your computer, physically remove the wifi card or switch the wifi/bluetooth off on a laptop if possible
Boot into your bootable OS, install the dependencies if necessary
Copy the Monero binaries to a RAM disk (/dev/shm in Linux, Windows bootable ISOs normally have a Z: drive or something)
Don't run the Monero daemon. Instead, using the command line, use monero-wallet-cli to create a new Monero account
When prompted for a name, give it any name, it doesn't really matter
When prompted for a password, type in like 50 - 100 random characters. Don't worry that you don't know the password, just make it LONG
CRITICAL STEP: Write down (on paper) your 25 word mnemonic seed
WARNING: If you forget to write down this information your funds may be lost forever
Write down (on your phone, on paper, on another computer, wherever you want) your address and view key
Switch off the computer, remove the battery if there is one, and leave it physically off for a few hours
The account you've created was created in RAM, and the digital files are now inaccessible. If some adversary manages to somehow obtain the data, they will lack the long password to open it. If you need to receive payments, you have your public address, and you have the view key if needed. If you need access to it, you have your 25 word mnemonic seed, and you can now write out several copies of it, including an offsite copy (e.g. a bank deposit box).
Credit: Riccardo Spagni
Related: Offline Account Generator