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foreach($inputFile in get-childitem -recurse | Where-Object { @('.m4a','.aac') -contains $_.extension })
{ 
    $outputFileName = [System.IO.Path]::GetFileNameWithoutExtension($inputFile.FullName) + ".mp3";
    $outputFileName = [System.IO.Path]::Combine($inputFile.DirectoryName, $outputFileName);
     
    $programFiles = ${env:ProgramFiles(x86)};
    if($programFiles -eq $null) { $programFiles = $env:ProgramFiles; }
     
    $processName = $programFiles + "\VideoLAN\VLC\vlc.exe"
    $processArgs = "-I dummy -vvv `"$($inputFile.FullName)`" --sout=#transcode{acodec=`"mp3`",ab=`"128`",channels=`"2`",samplerate=`"44100`"}:standard{access=`"file`",mux=`"mp3`",dst=`"$outputFileName`"} vlc://quit"
     
    start-process $processName $processArgs -wait
}