Open a text-editing program such as Microsoft Word, NotePad or TextEdit.
Type "Title:" into the editor, enter the name of the FLAC audio recording -- the name of the first audio track on the file -- and press "Enter." Type "Performer:" into the page, enter the name of the artist for the first audio track on the recording, then press "Enter."
Type "Index 01 00:00:00." This line marks the time when the FLAC file begins. All audio files start at 00:00:00.
Type "Track 02 Audio" and press "Enter." Type the title and performer of the second track in the FLAC file. Type "Index 01" and type the starting time of this second track. For instance, if track 02 starts at minute four, type "00:04:00." Repeat Steps 2 through 4 for each track inside the FLAC file.
Click "File," choose "Save As" and type a name for the cue sheet. Select "Desktop" as the destination folder for the new file.
Click the file name on the desktop, press "Enter" and type in a ".Cue" extension to the end of the file name.