Search for and download music editing software with looping and beat-mapping capabilities. Good options include Acid Pro, Pro Tools, Garage Band, and Logic Studio.
Search the Internet for pre-cut drum loops. Many websites host large archives of free pre-cut drum loops for download, or sell compendiums of loops for download or CDs of loops by mail order.
Download bass guitar loops, horn loops, string loops, etc. as desired to layer over your drum beats.
Open a new file in your editing software (usually File: "new song," or "new project"). Open the various loops, one by one, into the new file (usually File: "add track" or "add loop"). The program will automatically layer them into the same time signature so that they play in rhythm with one another.
Set the beats per minute to the speed at which you want your loops to play. One hundred to 120 beats per minute is fairly standard for a Reggeaton song.
Play the beat back on high-quality speakers to sample its full range. Make any adjustments in the volumes of the various loops as you see fit to balance the overall sound. Your beat is now ready to have vocals recorded over it.