There are many different phrases and terms that one could use in place of "makes a tape." These might include recording a file, creating a digital recording, producing an audio document, capturing sound, or even just making a copy of an audio file. Depending on the context and the medium being used (such as cassette tapes, CDs, or digital files), there may be even more specific terms that are more appropriate. Ultimately, the key is to find language that accurately conveys the process and outcome of the act of making a tape, so that others can easily understand what is being described.