The 18-step document provides instructions for installing the Audacity audio editing program on a computer and then using it to record and export an MP3 file. It describes downloading Audacity from its website, selecting the appropriate version, running the installation wizard, choosing language and file locations, and also downloading LAME MP3 to enable MP3 export. It concludes by explaining how to start a recording, stop it, export the file as MP3, and save it to the desktop.