I recorded one with the help of a friend ( http://www.audible.com/pd/Comedy/First-World-Problems-101-Re... )
Here's a blog post I wrote about the process and what I learned: http://bennesvig.com/record-audiobook/
Amazing list of resources and videos: http://www.acx.com/help/video-lessons-resources/200672590
Also check out ACX's blog: http://blog.acx.com/