pretty simple, just DL, install, set up username and then adjust settings, such as message notifications, chat/call options and setting up your mic, by going to tools < options:

If you have a webcam like I do, you can use that as your designated mic:

there will be a "Test call" in your contact list, so you are sure your mic works properly. once that's all done, you're pretty much set

For something a little more detailed than that, use the skype guides: http://www.skype.com/help/guides/
as for the recording, you'd have to wait for someone else to answer that, I just record through my webcam