The correct answers are:
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Setting aside distractions - This is important because following an audio recipe requires your full attention. Distractions can make it difficult to hear the instructions clearly and follow them accurately.
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hear - This fits with the first part of the sentence, as when following an audio recipe, you rely on your ability to hear the instructions being given.
So the complete sentence would be: "Setting aside distractions is more important when following an audio recipe because you can’t hear instructions."