Let's assume that you have a directory on your web site called "/mp3_files" into which you have uploaded your .mp3 files (the directory can be named anything you want.)

In that same directory, for each MP3 file you will need to create a corresponding .m3u file. The .m3u file has just one line with the URL pointing to the .mp3 file.

As an example, if you have an MP3 file named "audio_001.mp3", you would make a file "audio_001.m3u". The audio_001.m3u file needs just one line:

http://www.yourdomain.com/mp3_files/audio_001.mp3

To play the file, just link to the M3U meta-file, and the MP3 file should begin to stream and play. That's it!