JSFiddle - React, Tailwind, and code Playground

HTML

<audio id="player" src="http://www.soundjay.com/ambient/check-point-1.mp3"></audio>
<a class="soundIcnPlay" title="button" id="button">&nbsp;</a>

CSS

.soundIcnPlay {
    background: none repeat scroll 0 0 red;
    cursor: pointer;
    display: block;
    height: 100px;
    width: 100px;
}

.soundIcnPause {
    background: none repeat scroll 0 0 blue;
    cursor: pointer;
    display: block;
    height: 100px;
    width: 100px;
}

JavaScript

$(document).ready(function() {
    var playing = false;

    $('a#button').click(function() {
        $(this).toggleClass("down");

        if (playing == false) {
            document.getElementById('player').play();
            playing = true;
            $(this).removeClass('soundIcnPlay');
            $(this).addClass('soundIcnPause');

        } else {
            document.getElementById('player').pause();
            playing = false;
            $(this).removeClass('soundIcnPause');
            $(this).addClass('soundIcnPlay');
        }


    });
});