Find "Music Player"
Press Apps.
Press Music Player.
Create playlist
Press Playlists at the top of the display.
Press the Menu key.
Press Create playlist.
Key in a name for the playlist and press OK.
Add audio files to playlist
Press Add music.
Press the required audio files.
When the box next to an audio file is ticked (V), it's selected.
Press Done.
Exit
Press the Home key to return to standby mode.