Solved: Chicken-Egg-Problem with AVR DIY-Programmer

There are several projects to build an AVR-Programmer. But they all have the same problem. How to program an AVR-Microcontroller without a Programmer. What can You do? For example use your Sound Card to solve this issue.
AVR programmer made without a programmer
We want to build the USBtiny Programmer from
The parts required are readily available and the circuit is easy to build.
Simple Sound Programmer
Uploading the firmware
Connect your circuit to the headphone jack, turn volume up to 100%, activate the reset and press the play button.