How do I record MP3s?

How do I record MP3s?

: What’s the best software to use to record MP3s off a microphone — spoken word?

: Thanks for the advice. I just bought Super MP3 Recorder because I remembered using it before; it’ll work.

: I plan to record myself giving a sermon (insert punchline here) tomorrow and put it up here if it’s not too embarrassing.

: Yes, I should buy a Mac.

: Sadly, though, my iPod won’t work because I got a mini; it won’t record voice. That’s a reason not to cheap out and buy the mini.