Creating a guided meditation accompanied by music is an accessible and budget-friendly project. Here are the main steps and considerations extracted from various sources.

Either a Mac or Windows PC will work. Avoid using small netbook-like computers such as Chromebooks.
A built-in microphone can suffice, but an external USB microphone (such as the Blue Yeti) provides better sound quality. Other recommended models include Audio Technica ATR 2100, Audio-Technica AT2005USB, Rode Procaster, and Samson Q2U Handheld Dynamic USB.
Ensure they are plugged in during recording to avoid feedback from computer speakers.
Audacity: This is a free audio editing software, downloadable for both Windows and Mac. The installation link is available in the video description mentioned in many tutorials. Alternatives for Mac users include GarageBand.
It's essential to use royalty-free music to avoid legal issues. Recommended sources include indiemusicbox.com, especially the relaxation section, Envato Elements, and Soundstripe.

Have a script ready for your guided meditation. Practice reading it aloud before recording.
Choose a quiet place with minimal background noise, such as a closet or a small room with lots of fabric to absorb sound.
Adjust the music track's volume to a lower level (e.g., -10) to avoid overpowering your voice recording.
Provide a few seconds of silence at the beginning for noise reduction purposes. Hit the record button and begin your guided meditation narration. You can stop and restart recording if any mistakes are made.
Select a section of silence, go to the Effect menu, choose Noise Reduction, and get the noise profile. Apply noise reduction to the entire voice track.
Use the zoom feature to view your track closely and remove unwanted noises like clicks or chair creaks. Use Effect > Compressor and Effect > Normalize to balance the volume and ensure a consistent sound level. Remove mistakes by highlighting the section and deleting it. Fine-tune by removing any filler sounds (e.g., “um”) and adjusting gaps to ensure smooth transitions.
Adjust the music and voice volume balance. Ensure the background music complements the narration without overpowering it. Add fading effects to the music to ensure a smooth ending using Effect > Fade Out.
Save the project using Save Project As for future edits.
Export the final audio file as either WAV (32-bit preferred for uncompressed quality) or MP3 (a more common format). Fill out the metadata tags if needed during the export process.
Investing in higher quality microphones and headphones can significantly improve the final product.
Once your track is exported, it can be shared or sold as desired. Utilize platforms like SoundCloud, Dropbox, or Amazon S3 for storage and sharing.
For a more detailed step-by-step guide, including screenshots, refer to the written instructions on the author's blog.
This guide outlines the essential steps and provides useful tips for creating a professional-sounding guided meditation with music.