There's nothing like anxiety to annihilate your sense of humor. It would follow, then, that it's impossible to feel stressed when you're hunched over in a fit of giggles. Studies have shown, in fact, that laughter not only relieves tension, but actually improves immune function. Swap jokes with your friends. Rent a funny movie. Stop taking things so seriously!
When signals of two different frequencies are presented, one to each ear, the brain detects phase differences between these signals. "Under natural circumstances a detected phase difference would provide directional information. The brain processes this anomalous information differently when these phase differences are heard with stereo headphones or speakers. A perceptual integration of the two signals takes place, producing the sensation of a third "beat" frequency. The difference between the signals waxes and wanes as the two different input frequencies mesh in and out of phase. As a result of these constantly increasing and decreasing differences, an amplitude-modulated standing wave -the binaural beat- is heard. The binaural beat is perceived as a fluctuating rhythm at the frequency of the difference between the two auditory inputs. Evidence suggests that the binaural beats are generated in the brainstem's superior olivary nucleus, the first site of contra-lateral integration in the auditory system (Oster, 1973). Studies also suggest that the frequency-following response originates from the inferior colliculus (Smith, Marsh, & Brown, 1975)" (Owens & Atwater, 1995). This activity is conducted to the cortex where it can be recorded by scalp electrodes.  
Gamma brainwaves possess the highest frequency we know of. In this state, our brainwaves are so harmonious that many people report feeling elevated states of consciousness, even spiritual experiences. This frequency is often experienced by monks, nuns, yogis, and experienced meditators. Gamma frequencies also enhance memory, awareness, and mental processing.
The reason this rule of thumb is so useful is because there is a huge market for simple answers. A genuine elegant solution (one that accomplishes more with less) is highly valuable in the marketplace. We are used to technology delivering new easy solutions to previously difficult tasks. While most improvements are incremental, there are occasional breakthroughs that transform our lives.
Recent research at the University of Lisbon finally uncovered the reason for the 350 year-old mystery, finding that the resonance of sound is the mechanism for entrainment of swinging pendulums and ticking clocks, and it seems likely that the energy transferred by sound is also responsible for other observations of entrainment, including brainwave entrainment.

Generally speaking, the brain will usually entrain to the strongest stimulus which would be isochronic tones over binaural beats. So when you see people add binaural beats at a different frequency to the isochronic tones, that would not produce additional brainwave entrainment at another frequency. If they are both at the same frequency I haven’t seen any research to indicate whether that would be beneficial or not, but my belief is that it would weaken the potential for entrainment. When you look at the waveform of an isochronic tone there is a distinct empty space between each beat, making it very pronounced and effective. When you add binaural beats at the same frequency it looks like this: The depth of the waveform is now half as deep and less effective. This is before the binaural beats are formed inside your head, where the waveform is hard to determine and measure. From listening to that type of combination the beats sound much less pronounced, which has to make them much less effective in terms of a brainwave entrainment stimulus, compared to isochronic tones on their own.
Move your focus to the sole of your right foot. Tune in to any sensations you feel in that part of your body and imagine each breath flowing from the sole of your foot. After one or two minutes, move your focus to your right ankle and repeat. Move to your calf, knee, thigh, hip, and then repeat the sequence for your left leg. From there, move up the torso, through the lower back and abdomen, the upper back and chest, and the shoulders. Pay close attention to any area of the body that causes you pain or discomfort.
Brainwave entrainment is a colloquialism for such 'neural entrainment', which is a term used to denote the way in which the aggregate frequency of oscillations produced by the synchronous electrical activity in ensembles of cortical neurons can adjust to synchronize with the periodic vibration of an external stimuli, such as a sustained acoustic frequency perceived as pitch, a regularly repeating pattern of intermittent sounds, perceived as rhythm, or of a regularly rhythmically intermittent flashing light.