There are various ways to go about recording any sound. The details in these decisions are what give certain people in the music industry a desired reputation or charisma in addition to their recording knowledge.
Basically, you need a microphone of some kind. You need a recording device, digital or analog(tape) that knows how to talk to that microphone and that you know how to control. You need a space to accommodate the music and the recording equipment. You need to make decisions about how you will compress, process and mix what tracks you record. Which microphone you use is up to you. How close you place the mic to yourself or where you place it in the room is up to you. What effects you use to impact the sound are up to you.
The primary most essential thing in recording music is to attach your instruments or mic to the PC. You will also need to get a quarter inch to 1/8 inch converter so as to produce superior quality with the help of home recording software. You will have to acquire a mixing board then connect everything via the mixer.