I find it beneficial for taking 30 minute power naps, and use the earbuds (or whatever) that came with my iPhone. They do a fine job, while tuning into YouTube on the phone. It's all the equipment needed. I generally use a track that produces an alpha (dream) state, and I am OUT in about 5 minutes ;-)

It's also very handy for quickly inducing a meditative state, so if you have some issue you want to ponder, just grab the earphones, find a quiet place where you will not be disturbed, and have this issue "on your mind". Of course, if you are meditating, it's important to NOT fall asleep....you just want your mind to be alert, but disconnected from bodily senses.

All in all, binaural beats are a handy tool to use for a variety of purposes.