iLounge has a nice Beginner’s Guide to Podcast Creation The walkthrough is quite easy to follow, but there is one catch:
Amazingly enough, this first step is the one many podcasters skip: develop a plan. Before you start recording, think about what you want to say, and organize your show accordingly. Make notes, prepare your interviews (if any), and try to improvise as little as possible. While a completely spontaneous show can sound good if you’ve got the knack, the best podcasters prepare their shows in advance and work hard to provide interesting content. (See Seven Rules of Effective Podcasting (offsite link) for some tips on creating good podcasts that people will come back to listen to.) There are thousands of podcasts available today, but it’s easy to pass most of them up because they don’t stand out – figure out your angle, and run with it!