Super the video converter can also do that, it might not need a MP3 encode codec, just turn off the video, drop one or many files in, and push the button. (super comes with junkware that should be avoided on install) Super can also do video convert. Many video editing programs can "export" the audio seperate, and do not have to have a video
Step 3. Turn on the computer's speakers, and play the cassette tape through the sound card. Make sure the tape plays through the computer's speakers. If there is no sound coming through the computer's speakers, double-click the Volume Control icon in the Windows System Tray and make sure the "Line In" volume isn't muted and is set at a good level.
Worth noting Audacity has changed since the previously linked guide, slightly different process to change the sample rate. Need to go to "Edit" > "Preferences" and under "Audio Settings" change "Project Sample Rate".
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how to convert mp3 to wav audacity