Invest in a decent pair of headphones. Although any kind of headphones can be used, higher quality models will produce a much better sound and will eliminate external noise more effectively.
Eat a light meal at least two hours before listening. This will help you avoid falling asleep from a heavy meal or getting too distracted by thoughts of hunger.
Wear loose fitting clothing. This will enable you to ease into relaxation much easier than wearing tight or uncomfortable clothing.
Dim the lights or close the blinds. You may also light scented candles to create an atmosphere of relaxation.
Meditate before listening. Sit or lie down in a comfortable position and fix your attention upon one point. Close your eyes if you find this is easier than keeping your eyes open. Meditation will help ease any anxiety you may have before listening to the binaural beats.