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It fails to transcribe due to an API outage at the moment but I imagine that's the correct button.

For me, it didn't appear until a few hours later. Pending update, maybe? Closing and re-opening the app 2-3 times? No idea, but eventually the headphone icon did appear (bottom right, for me on Android).

Thanks! It was there this morning for me as well. Didn't even have to do an app update.

I had to click the pencil/edit button first.