Record your backing track with an audio tracking software program such as Pro Tools, which is the industry standard in its class, or use a stand alone recording device like a Fostex MR-16, which is a recorder and mixer built into the one device. Depending on your skill level, you can do this with your home computer or go to a professional studio and employ the services of an audio engineer. If all you need is a simple piano accompaniment for rehearsal, you could use a hand held tape recorder or an mp3 player with a built in microphone.
Create and record the drum tracks you wish to use for your backing track. You can use live drums, a drum machine or a keyboard that produces drum tracks. Add percussion sounds to the drums to create a fuller and more professional sound.
Record vocal harmonies. Many performers put harmonies and background vocals on their backing tracks to make the performance sound more professional or when background singers are not available.
Record guitar and bass guitar parts. Add sound samples, effects and keyboard parts. Many artists use sound effects and and additional harmonizing keyboard parts when a musician is not available to play in a live setting or to save money on hiring additional musicians.