Step 1. Record your audio or video. There are many ways to do this. Most windows machines come with an audio recorder that saves files in .wav format. I recommend downloading Audacity plus the Lame MP3 encoder to record audio. There also many ways to record video. Most formats can be uploaded to Youtube and accessed that way.
Step 2 - Find a way to broadcast your audio or video. You can use Moodle or Elgg to post videos as well as your own website. Basically all you must do is put your recorded files somewhere people can see it and there you go. You have a podcast. Fancy word, simple concept.