In the above photo, is where you need to go to find the recording. Just before you get to it, will be a dead elk. Nearby is some bushes you use
to move out of the way, then you will need to clear the way with your axe. Once through, you will see a chair, and some other useless junk, except for a note with a tape on it. Simply pick up the tape. I didn't even have to listen to it.
Also, directly east of this location, will be an outhouse. Go past here and you will find a destroyed lookout called Hawks Rest. Enter and go downstairs. Go over to the stove and interact with it for another achievement The Life and Times of Racoon Carter.
Let me know if there could be any changes to the guide.