To convert 24V to 12V for powering devices like CD players and lights, using a resistor is not advisable due to potential voltage fluctuations that could damage sensitive electronics. A more reliable method involves using a voltage regulator, such as the 7812, but this is limited to lower current applications (up to 1.5A). For higher current needs, a commercial converter or a setup with multiple PNP transistors can be employed to handle excess current. Wiring lights in series can be an efficient solution, but care must be taken to ensure the alternator can supply sufficient current to avoid draining the battery. It's essential to assess the total current draw of all connected devices to prevent battery discharge issues.