See this wiki page for more detailed notes about this patch. The version linked to from the wiki contains a script error, the version I am hosting has been edited to fix the error (Open the original plugin with OpenMW-CS and select File >> Verify, which will open a pane that displays all warnings and errors. The specific script error can be seen here).
NOTE TO NCGD USERS: If you are following a list, then the list order will have you covered. If you aren't following a list, please be sure to also use Magicka Based Skill Progression - Better Sounds - ncgdMW Compatible - Class-Spec Benefit Fix, which fixes this problem: This plugin conflicts with Natural Character Growth and Decay - MW and Magicka Based Skill Progression - ncgdMW Compatility Version such that your character's Destruction skill will not level up.
The following needs to be set in your
[Sound] section in the
buffer cache max = 64