Your brain cells reset their sodium & potassium ratios when the brain is in Theta state. The sodium & potassium levels are involved in osmosis which is the chemical process that transports chemicals into and out of your brain cells. After an extended period in the Beta state the ratio between potassium and sodium is out of balance. This the main cause of what is known as "mental fatigue". A brief period in Theta (about 5 - 15min) can restore the ratio to normal resulting in mental refreshment.  

Tracks that move from alpha to theta can be a perfect vehicle for transitioning from a hectic day into a relaxing and rejuvenating sleep. Beginning with alpha waves takes you into a light but still alert meditative mind state where the difficulties of the day can be resolved and put to rest. Later, theta waves go deeper into the unconscious, preparing you for sleep and dreams.

Brainwaves, or neural oscillations, share the fundamental constituents with acoustic and optical waves, including frequency, amplitude and periodicity. Consequently, Huygens' discovery precipitated inquiry[citation needed] into whether or not the synchronous electrical activity of cortical neural ensembles might not only alter in response to external acoustic or optical stimuli but also entrain or synchronize their frequency to that of a specific stimulus.[16][17][18][19]

Theta waves have another interesting characteristic. The Earth has a measurable resonance of 7.83 hertz known as the Schumann resonance. Because the Schumann resonance is a constant background frequency surrounding all life, it may play a special role in biological activity. The Schumann resonance frequency falls within the range of theta brainwaves and may have something to do with why these brainwave frequencies are so powerful. 

There are many advantages and disadvantages with binaural beats. One of the major advantages is hemispheric synchronization. Since both hemispheres are required to create the beat within the brain, this method is an excellent way to create greater harmony between areas of the mind typically functioning independently. Binaural beats are also known to have effective hypnotic and relaxing effects.

For example, if a 530 Hz pure tone is presented to a subject's right ear, while a 520 Hz pure tone is presented to the subject's left ear, the listener will perceive the auditory illusion of a third tone, in addition to the two pure-tones presented to each ear. The third sound is called a binaural beat, and in this example would have a perceived pitch correlating to a frequency of 10 Hz, that being the difference between the 530 Hz and 520 Hz pure tones presented to each ear.

Controversies concerning the brain, mind, and consciousness have existed since the early Greek philosophers argued about the nature of the mind-body relationship, and none of these disputes has been resolved. Modern neurologists have located the mind in the brain and have said that consciousness is the result of electrochemical neurological activity. There are, however, growing observations to the contrary. There is no neuro-physiological research which conclusively shows that the higher levels of mind (intuition, insight, creativity, imagination, understanding, thought, reasoning, intent, decision, knowing, will, spirit, or soul) are located in brain tissue (Hunt, 1995). A resolution to the controversies surrounding the higher mind and consciousness and the mind-body problem in general may need to involve an epistemological shift to include extra-rational ways of knowing (de Quincey, 1994) and cannot be comprehended by neuro-chemical brain studies alone. We are in the midst of a revolution focusing on the study of consciousness (Owens, 1995). Penfield, an eminent contemporary neurophysiologist, found that the human mind continued to work in spite of the brain's reduced activity under anesthesia. Brain waves were nearly absent while the mind was just as active as in the waking state. The only difference was in the content of the conscious experience. Following Penfield's work, other researchers have reported awareness in comatose patients (Hunt, 1995) and there is a growing body of evidence which suggests that reduced cortical arousal while maintaining conscious awareness is possible (Fischer, 1971;West 1980; Delmonte, 1984; Goleman 1988; Jevning, Wallace, & Beidenbach, 1992; Wallace, 1986; Mavromatis, 1991). These states are variously referred to as meditative, trance, altered, hypnogogic, hypnotic, and twilight-learning states (Budzynski, 1986). Broadly defined, the various forms of altered states rest on the maintenance of conscious awareness in a physiologically reduced state of arousal marked by parasympathetic dominance (Mavromatis, 1991). Recent physiological studies of highly hypnotizable subjects and adept meditators indicate that maintaining awareness with reduced cortical arousal is indeed possible in selected individuals as a natural ability or as an acquired skill (Sabourin, Cutcomb, Crawford, & Pribram, 1993). More and more scientists are expressing doubts about the neurologists' brain-mind model because it fails to answer so many questions about our ordinary experiences, as well as evading our mystical and spiritual ones. The scientific evidence supporting the phenomenon of remote viewing alone is sufficient to show that mind-consciousness is not a local phenomenon (McMoneagle, 1993).  
Many of our common symptom-soothing formulas are designed to take effect within 5-10 minutes if used properly. To get these fast-acting results, we recommend 3-4 droppers full, or 6-8 pumps, per use to start. If you are not yet feeling the full effect within the first 5 minutes, repeat the original serving. You can do this up to 4 servings back to back. Note that some of our formulas are tonics and are meant to work over longer periods of time. 

Theta is very subtle. It is one of the most elusive and extraordinary brain states you can explore. Theta is a state of somnolence with reduced consciousness; you are neither fully awake nor asleep yet. It is also known as the “Twilight state” or “Stage 1 Sleep” which you normally only experience fleetingly as you wake or drift off to sleep. In the Theta brain state, your senses are withdrawn from the external world and focused on signals originating from within.
Research shows that listening to soothing music can lower blood pressure, heart rate, and anxiety. “Create a playlist of songs or nature sounds (the ocean, a bubbling brook, birds chirping), and allow your mind to focus on the different melodies, instruments, or singers in the piece,” Benninger says. You also can blow off steam by rocking out to more upbeat tunes -- or singing at the top of your lungs!
Alpha is the resting state for the brain; it is “The Power Of Now”, being here in the present. The Alpha state is the relaxed state of consciousness essential to stress reduction. It is intensely pleasurable: you are awake but relaxed and not processing much information, with a sort of floating feeling. According to Alpha researcher Dr. Joe Kamiya, the Alpha state is “something like letting go of anxieties”.

It takes slightly more time to practice guided imagery, but this is a great way to leave your stress behind for a while and relax your body. Some find it easier to practice than meditation, as it allows more engagement of the conscious mind. You can focus on imagining relaxing environments you would love to visit, or on memories of your "happy place" for when you're stressed. You can play natural sounds in the background as you practice, to promote a more immersive experience.

The exact technique that will be right for you is something you have to discover for yourself though. There is no universal way to pinpoint which technique is best for you with 100% accuracy. You may need to try out several until you find the one that really resonates with you. One way is to do a bit of research on a variety of techniques. Usually you will find one or more of them seem to “draw” you to them. Pick one of those techniques as your starting point.
♥ ← This set of tones with the bird calls from Aotearoa is keeping me awake while I finish an essay I've been working on for the past four days. Focus beats + sounds I associate with morning = wakefulness. Still craving the bed, but at least I'm not falling asleep at my desk. Thanks myNoise, without you I'd probably be listening to music and distracted.
If mind-consciousness is not the brain, why then does science relate states of consciousness and mental functioning to Brainwave frequencies? And how is it that audio with embedded binaural beats alters brain waves? The first question can be answered in terms of instrumentation. There is no objective way to measure mind or consciousness with an instrument. Mind-consciousness appears to be a field phenomenon which interfaces with the body and the neurological structures of the brain (Hunt, 1995). One cannot measure this field directly with current instrumentation. On the other hand, the electrical potentials of brain waves can be measured and easily quantified. Contemporary science likes things that can be measured and quantified. The problem here lies in oversimplification of the observations. EEG patterns measured on the cortex are the result of electro-neurological activity of the brain. But the brain's electro-neurological activity is not mind-consciousness. EEG measurements then are only an indirect means of assessing the mind-consciousness interface with the neurological structures of the brain. As crude as this may seem, the EEG has been a reliable way for researchers to estimate states of consciousness based on the relative proportions of EEG frequencies. Stated another way, certain EEG patterns have been historically associated with specific states of consciousness. It is reasonable to assume, given the current EEG literature, that if a specific EEG pattern emerges it is probably accompanied by a particular state of consciousness.  
Summaries from recent reviews on yoga or Tai Chi clinical trial interventions indicate that these mind-body types of exercise can be effective in reducing stress (7,14,17). The authors of these reviews suggest that the results should be viewed with caution because study quality was varied (7,17). However, it should be noted that reductions in stress reported in one review were similar to or greater than reductions from other types of commonly used stress management techniques (7).
One faulty expectation as it pertains to brainwave entrainment is that listening to an entrainment track is the same as meditating. If you’ve understood the principles so far as they’ve been laid out you understand why this idea is completely untrue. If the answer is not yet obvious to you, read the material covering these principles again and try to grasp their meaning.
Taking five minutes to reflect on how you pulled through other stressful situations like your last breakup or when you switched jobs can help you reconnect with your resilient side. In the moment, it may feel as though you'll never get over your present problem, but when you look back, you realize that you felt similarly before and found a way to overcome it. If you're going through a divorce or recently lost a loved one, you also may want to seek out a support group: Research on grieving presented by the Center for the Advancement of Health in Washington, D.C., suggests that talking with peers is even more beneficial than one-on-one counseling in the initial months after a loss.
Using a small amount of alcohol in the Pregnancy and Children's lines was a conscious decision. It enables us to keep the strength and efficaciousness of the formula intact but is also gentle and appropriate for women and children. Extracts made with only glycerine or water limit the constituent profile. WishGarden's finished extract contains a minimal amount of alcohol, which, per serving, is at a very low dietary level (similar to what is found in kombucha and ripe bananas). You can also further reduce the alcohol content by stirring your droppers full, or pumps, into hot water or tea for a few minutes.

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.
Isochronic tones work just the same in delta as they do in alpha, theta and beta and they are widely used in the brainwave entrainment community to help people sleep. Like you, I’ve also seen some websites saying they don’t work in delta, but it’s a bit like the game of Chinese Whispers, where someone makes a comment and then after it gets passed around and shared a lot the message gets distorted and appears to be a fact. I don’t know of any scientific reason why they wouldn’t work in delta. I remember some people talking about this on a brainwave entrainment forum many years ago. They were saying they found isochronic tones a bit too abrupt for using to help them sleep and they preferred binaural beats, as they thought they were a more soothing sound. That was just a personal preference shared by a couple of prominent forum members at the time and some people then took that as a fact for everyone. That’s where I think that belief originated from.
Both brainwave entrainment and neurofeedback deal with brainwaves, but the similarity stops there. Entrainment pushes your whole brain into a pre-determined state, while neurofeedback teaches you how to move specific parts of your brain on your own. It is the differeence between forcing the brain into a given position, and skills building so you can move it there yourself.