In the interests for full disclosure, the first link in tragik's post is a guide to using an exploit.
In the second link, steps 1 through 4 are a guide to a legitimate way to use the synergies among Smithing, Enchanting, and Alchemy to make powerful items. Step 5 is once again a use of the same exploit used in the first link.
There's really nothing to gain from using the exploit unless you're going to smith weapons to do ludicrous amounts of damage because (1) you can smith armor that achieves the armor rating required for maximum damage reduction using the non-exploit method (in fact you can achieve it just using Smithing, Enchanting and the Blacksmith's Elixir which you can buy from any Alchemy shop), (2) you can smith weapons to a quality level where they will do enough damage to kill Mammoths with 2-4 melee power attacks without using the exploit, and (3) you can make enchantments as strong as any you can find in the game (and in some cases a bit stronger).
If you have problems understanding the guide in the second link post here again and I'll try and walk you through it, but steps 1 through 4 from that guide are all you need to make your 150% Fortify Magicka Rate enchanted apparel.