There is really not much too it.
Make sure your operating system (Windows?) is set to show you hidden files, then you delete the hidden playlist file and that's it.
After that you'll be able start the MP3 player again, it will automatically generate a new playlist, if it doesn't, you have to press the little arrow button on the top left corner of the player to get into it's settings. there should be a "refresh list" option, select it and you're all done
If you don't mind me asking, where are you from?? It's a little unusual to be writing in English here
