Any clear step by step how tos?

Are you looking to make the actual recording yourself? Are you looking to make the RSS feed for the recordings?

I just got into podcasting late last year, so I will confess that I do not know everything; however, I can tell you what I'm doing:

I'm recording my lectures using a 5th Gen 80 Gig iPod and the Belkin Tune Talk Stereo (which you can find for cheap on Chumbo.com). Since I walk around a lot while I teach, I bought an inexpensive and effective lapel mic and receiver from Radio Shack for around $50. I hook the receiver up to the Tune Talk and I just wear the lapel. I'm very happy with how it records.

The iPod saves the files in .wav format so I use Sony Sound Forge Audio Studio 8 to edit the file. Basically, I break the file into smaller, easy to download chunks of anywhere from 4 - 8 minutes depending on how long the problem is.

Once those are done, I edit the RSS feed for those files. I would suggest viewing http://searchenginewatch.com/showPage.html?page=2175271 for a little help. I would also consider putting in information that is iTunes specific (but that's optional).

After all that, the files and the RSS feed get uploaded and then I sit back and relax :)

I will admit that I was scared to make my first podcast, but after you make the first one, it's easy as pie (pi in my case since I teach math) after that.

I hope this helps!