Convert audio files FLAC to MP3

I went right to the manual to read up on command line in order to fulfill my Opus button goal, but unfortunately my 63 year old soft parietal and frontal areas of my brain are unable to comprehend how to convert FLAC files from a source folder to a destination folder as an MP3 using Goldwave or any other program. I can send the files to Goldwave from Opus with the simple command:
cd @filesonly
cd D:\Program Files\GoldWave
@async:"D:\Program Files\GoldWave\GoldWave.exe" {filepath}

I would like to stay in Opus and keep it simple. Goldwave can run batch processing and if I could make a large selection and send copies to the destination lister running the conversion process that would be great. I get that you have other things to do so if you could just steer me towards some similar button so I could figure it out that would be mighty nice.