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PowerISO can not only create DATA CD / DVD, but also create Audio CD from music files. PowerISO supports almost all music files, including MP3, APE, FLAC, WMA, and WAV files.
Run PowerISO.
Choose "File > New > Audio CD Image" Menu.
Click "Add" button on toolbar.
Select Mp3 files which you want to burn, then click "Add" to add them to the current compilation.
Click "Burn" button on toolbar.
PowerISO shows Mp3 burner dialog.
Choose the burning drive which holds a blank CD-R disc.
Choose the burning speed.
Click "Burn" to start burning mp3 files.