This post is not about the the PC/Baofeng cable that is used for programming the radio. If you want one of those, then try Amazon.
This is about connecting the audio streams twixt the radio and a PC.
The basic mission is to take the Soundcard in/out from a PC and connect it to the Kenwood K2 connector that the Baofengs uses.
These cables are simple, and they work, but they may cause damage to either your PC or radio if used incorrectly. Much like a can of Coke.
UPDATED WITH DIAGRAMS FOR THE MENTALISTS