Creating a CD that can be played in a standard CD player is a completely different process, as these players (older ones at least) cannot read ISO 9660 CD-ROMS, and instead need CDs created to the Red Book audio standard (audio data only, no multiple sessions, up to 99 tracks).

Most CD burning software, including Nero can easily create audio CDs by converting the MP3 file to a standard CD track as it is recorded to the CD. This reduces the process to a simple drag-and-drop just like an audio CD.

There are some additional things to be aware of, however.... for compatibility purposes, it's best to use standard 650MB, 74-minute CD-R media.

CD-RW media is generally not compatible with standard CD players. Also for compatibility purposes, always finalize the CD after writing to it. The higher the quality of the MP3 files you use, the better, since they are simply being restored to track form, so regardless of the size of the MP3 file, it will take up the same amount of the time available on the finished audio CD (usually 74 minutes).

There are arguments about whether recording the audio CD at a lower speed prevents a loss of sound quality.

Given the fact that MP3s are sampled down from the originals, with some loss of quality already, this seems like a moot point. We do not pretend to be audiophiles, but if you can afford the time, burning an audio CD at 4x or 6x speed may give you better results.