Corazon,
значит вы что-то не договариваите...
<!DOCTYPE html>
<html>
<head>
<title>Untitled</title>
<meta charset="utf-8">
<style type="text/css">
#mybtn{
width: 128px;
height: 128px;
background-image: url(http://s7.hostingkartinok.com/uploads/images/2014/02/b33ecdff35171950f356df80a6a7c3dd.png);
}
</style>
</head>
<body>
<audio id="myaudio" src="http://boobooka.com/wp-content/uploads/2013/01/moneta.mp3" controls></audio>
<button id="mybtn"></button>
<script>
document.getElementById("mybtn").onclick = function()
{
var myaudio = document.getElementById("myaudio");
if(myaudio.paused == true)
{
myaudio.play();
this.style.background = "url(http://gbdou88fr.caduk.ru/images/p93_color-violin-clef-illustration-music-note-circle-33645042.jpg)";
}
else if (myaudio.paused == false)
{
myaudio.pause();
this.style.background = "url(http://s7.hostingkartinok.com/uploads/images/2014/02/b33ecdff35171950f356df80a6a7c3dd.png)";
}
}
</script>
</body>
</html>