Really, you do need to answer the questions above, but....
Step 1. Plug the line out of your cassette deck into the line in plug on your computers sound card. You might need to buy a cord that has 2 RCA plugs one end and a 3.5mm headphone plug on the other end to do this.
Step 2. You need some software to use to record the audio coming in from the cassette deck. If you only want to record something 60 seconds long then sound recorder that comes with Windows will work, otherwise I reccommend trying out Audacity, which is a simple program that will do basic recording.
http://audacity.sourceforge.net/
Hit record in Audacity and play on your cassette deck. If the level is really really quiet then open up volume control (double click on the speaker next to the clock). Go Options->properties and select recording, make sure line in is selected and press ok. Then in the volume control box turn up the line in slider a bit.
When you're done recording export the audio to a wav file (audacity needs you to download lame.dll if you want to export to mp3 directly). Open up your favourite CD burning program and burn the exported files to audio cd format.
Thats about the best I can do without the extra info.