Tool number 1:
An audio recording device. This can be a digital camera, a microphone or a plug from an instrument into your PC.
Recommendation: A microphone

Examples of this without an instrument: Record yourself tapping your hands on a table or any other platform to make different effects.
Tool number 2:
Audio development or manipulation software. This software is what you use to manipulate your audio recordings so they may sound different then they originally did. You can clean up the quality, distort the sound, combine it with other sounds and so forth.
Recommendation: Sony Sound Forge

Examples of this: Take the clip of yourself tapping your hands on a table or other platform and modify the pitch to sound like bongo drums.
Tool number 3:
Audio production software. This software is what you use to put the final composition together, from remixing existing music or layering together audio samples to create your own music or to add depth to existing compositions you will need this for the final production.
Recommendation: Cakewalk Sonar

Examples of this: Take several different clips of remixed tapping hands and layer them together to create a musical composition.