I think Audacity is very good. It is the only program I use for recording. It is very easy, but you can get very technical. Once you have gotten used to it, you can get more into it. ex: Plugins/Looping/Mixing/Effects... And the thing I really like is the way you can choose your recording source (Line In/Mic/Stereo Mix/Mono Mix). But it depends on your hardware too. If you have a ton of mics and guitar and amps. You may go for an audio interface. If you get one, they usually come with decent software. My choice is Audacity for software. Easy to use and full of features.