iPod Universal Remote

I saw this Infared ipod thingy the other day and I would like someone to give instructions on how to do it without the pocket pc. for ex. you could make a way for it to record right off your pc or mac.

from what I can tell 1. you wire an infrared receiver to a 3.5mm minijack and plug it in as a mic 2. point your remote at the ir receiver and make a recording of each button press 3. transfer the files to the mp3 player (as .wav files .mp3 could mess things up) 4. wire an infrared LED to a 3.5mm minijack 5. plug in to headphone socket and enjoy