VLC is a multimedia player developed by VideoLAN. It is an open source project that supports VCD and DVD playback. You can also play music files in .mp3, .wav and other formats. The playlist function in VLC allows users to create new playlists, add audio and video tracks to the playlist and save the playlist as a .pls or .m3u file.
Launch VLC player by double-clicking its desktop shortcut.
Click the "Playlist" button on the main user interface. A new Playlist window will open.
Click the "Search" button on the "Playlist" window to find and add audio and video files to the playlist. Click "OK."
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Click "Manage" from top menu options in "Playlist" window and select the option "Save Playlist." Specify whether you want to save the playlist as a .m3u or .pls file and choose the destination folder where the playlist file is to be saved. Click the "Save" button.