You would get the same benefits and approach it the same way (post regular content, etc.) but it's just a way to suit people who would rather learn via listening versus reading. To get started with podcasting, you need a headphone, microphone, and software in which to record your audio. You can earn money with podcasting the same way you would with blogging via advertisements, on https://www.google.com/adsense and by recommending other programs that offer commissions.
In order for you to become a podcaster, here are some steps you can take:
* Create a website with which to put podcasts on
* Record your content you can use a free recording program such as on http://audacity.sourceforge.
* Convert your recordings to mp3
* Upload your mp3 along with a description to your website
* Start sharing it!
* Get it converted in to MP3 format
* Upload the mp3 on your site
* Add content as frequently as possible so that you build up a regular listener base.
* Start advertising your site on social networks, amongst friends, or via other traffic methods.