Creating a CUE file from FLAC files

Vista 32bit
Audacity 2.0
Installed from .exe installer

I wish to create a .cue file using ‘Label2cue’ to be able to burn to a cdr, but am not 100% sure of how to go about it.

Can I import individual flac files, merge/join them, create labels then save to my harddrive and then use that information to create the CUE file?

Or do I have to use WAV?

What is the best way to merge/join them: Use the ‘time shift tool’ or use ‘Find zero crossings’ and then ‘cut’ and ‘paste’ to create one long file or doesn’t it matter?

What I want to know is if there is only one way to export my project to be able to create a CUE file, because I don’t want to waste time doing it one way and discovering it doesn’t work.

I don’t know if you need any other information.

Thanks

Are you sure that you actually need a Cue file? Most users don’t. Most modern CD burning programs create their own cue file on the fly without user interaction. http://manual.audacityteam.org/manual/help/manual/man/audio_cds.html#burn