You bring up an excellent point, sir. We often speak of headphone burn-in, but we somehow always seem to neglect mentioning ear burn-in!
It has been scientifically proven that the fastest way to achieve ear "burn-in" is by placing a sharp instrument (preferably on fire) into the ear orifice and applying strong inward pressure. Continue until loss of consciousness occurs. Once the process is complete, your ears can be considered "fully burned-in", at which point you may commence listening to your Beats by Dre. Also note, cake and grief counseling will be available at the conclusion of burn-in. Thank you, and safe listening!
So, there you have it, straight from the instruction manual that comes with the Beats. Trust Dre, he's a doctor.