The paper can be found in HTML form (not quite done as well as it could be) at http://www.rolemodelsoftware.com/moreAboutUs/publications/articles/lazyopt.php
Although the paper is called PatternsForEfficientSmalltalkProgramming, 90% of what they say is applicable to any language.
On this wiki, the pattern is more fully expounded in OptimizeLater and its AntiPattern in PrematureOptimization.
This page mirrored in ExtremeProgrammingRoadmap as of April 29, 2006