Listen, a beat is formed by the physical interaction between two waves, the two coming physically together form a beat. It is physically IMPOSSIBLE for a beat to be formed by wearing headphones (unless they are strong enough to vibrate through your brain. ) A beat would only be formed by two speakers, and guess what, the speakers on your computer are incapable of producing such low tones. Better to flush the toilet and stick your head in.
That's why it's a "binaural" beat, not an "acoustic" beat :) it happens inside your brain, without the tones interacting.
Samantha Spano