Edit C:\Windows\PolicyDefinitions\SoundRec.admx

<?xml version="1.0" encoding="utf-8"?>

<policyDefinitions xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" revision="1.0" schemaVersion="1.0" xmlns="http://schemas.microsoft.com/GroupPolicy/2006/07/PolicyDefinitions">
  <policyNamespaces>
    <target prefix="soundrec" namespace="Microsoft.Policies.SoundRecorder" />
    <using prefix="windows" namespace="Microsoft.Policies.Windows" />
  </policyNamespaces>
  <resources minRequiredRevision="1.0" />
  <categories>
    <category name="Soundrec_GroupPolicyCategory" displayName="$(string.Soundrec_GroupPolicyCategory)">
      <parentCategory ref="windows:WindowsComponents" />
    </category>
  </categories>
  <policies>
    <policy name="Soundrec_DiableApplication_TitleText_1" class="User" displayName="$(string.Soundrec_DiableApplication_TitleText)" explainText="$(string.Soundrec_DisableApplication_DescriptionText)" key="SOFTWARE\Policies\Microsoft\SoundRecorder" valueName="Soundrec">
      <parentCategory ref="Soundrec_GroupPolicyCategory" />
      <supportedOn ref="windows:SUPPORTED_WindowsVista" />
      <enabledValue>
        <decimal value="1" />
      </enabledValue>
      <disabledValue>
        <decimal value="0" />
      </disabledValue>
    </policy>
    <policy name="Soundrec_DiableApplication_TitleText_2" class="Machine" displayName="$(string.Soundrec_DiableApplication_TitleText)" explainText="$(string.Soundrec_DisableApplication_DescriptionText)" key="SOFTWARE\Policies\Microsoft\SoundRecorder" valueName="Soundrec">
      <parentCategory ref="Soundrec_GroupPolicyCategory" />
      <supportedOn ref="windows:SUPPORTED_WindowsVista" />
      <enabledValue>
        <decimal value="1" />
      </enabledValue>
      <disabledValue>
        <decimal value="0" />
      </disabledValue>
    </policy>
  </policies>
</policyDefinitions>

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