The "Recode into Different Variables" box contains
a field on the far left containing a select list of all the variables in the dataset,
a field in the middle labelled "Numeric Variable -> Output Variable" (Alt + V) and
a box on the far right labelled "Output Variable" which contains a field called "Name" (Alt + N) 
and a field called "Label" (Alt + L).
Below these fields are the buttons for writing an IF statement (Alt + I),
and a button labelled "Old and New Values" (Alt + O).

The critical input field that needs to be completed in this dialog box is the "Numeric Variable -> 
Output Variable" field. Within the field there are two slots. In the left-hand slot, you
enter the name of the old variable. In the right-hand slot, you enter the name of the new variable.

In this particular example, we chose the variable jobcat from the select list on the far left.
You can select jobcat, hit Tab, then Enter. This will place the variable jobcat in the first slot
in the "Numeric Variable -> Output Variable" field. We wish to recode this variable into a new variable
called jobcat2. To do so, we hit Alt + N, which takes us to the "Name" box. Here, we enter jobcat2.
Then hit Alt + L, which taked us to the "Label" box. Here, we enter the label we wish to give jobcat2.
For example, we could call it "jobcat recoded." Now we hit Alt + C. This saves our name & label
information, and enters "jobcat2" into the right-hand slot of the "Numeric Variable -> Output Variable" field.

Now we need to specify how jobcat is going to be recoded into jobcat2.
We can hit Alt + O to go to the "Old and New Values" dialog box, which is explained later in the 
SPSS tutorial.

After finishing with the "Old and New Values" box and returning to the  "Recode into Different Variables"
box, you can save and exit the dialog box by hitting Tab until the OK button is selected, then hitting Enter.
Alternatively, you can hit Alt+P, which will exit the dialog box and copy the syntax for these commands
into the syntax window.