There has been a fair amount of talk about impedance and adaptors lately, so just so people who don't know don't get confused (mind you this isn't all there is, and it's simplified, but it should give you a working model):
Impedance is equivalent to resistance, only for AC rather than DC (as in, for things like headphones). Unlike resistance, impedance actually varies depending on the frequency of the oscillations of current. This means a 50hz sine wave can have a different impedance (resistance) to the current being pushed though it than a 10,000hz sine wave. Even though companies quote the impedance of their headphones, this is just for one frequency. If you graph the impedance over the frequency you can see some headphones (like Grados) have very little deviation, while others will vary greatly between 20hz and 20,000hz (these graphs can be seen at Headroom).
Things get more interesting because amps also have an impedance. With many modern solid state amps there will be next to no impedance, while others have a lot. It all depends on the design used and whether or not resistors are put into the signal chain, blah blah blah.
The impedance of your headphones and the amp interact, so the amp can alter those frequencies where the impedance of your headphones vary (changing the frequency response curve). However, since different amps have different impedances, some amps will bring out some frequencies while other amps won't, thus one of the many reasons why some headphones will sound good with an amp, while others won't, but sound amazing with another amp. These are all things amp designers and headphone designers factor in.
Adding a pair of resistors in an adaptor doesn't change the impedance the amp sees, just what the headphones see. So, if the amp wasn't designed for low or high impedance headphones, adding a resistor adaptor doesn't fix that, it only changes the impedance of the amp.
BUT, for some more complicated reasons many modern amps have 20ohms or less of impedance across many frequencies. However, 120ohms has been declared by those who make standards as the standard source (amp) impedance that headphones should be designed for. Many designers ignore this, arguing that that was declared the standard since it's the halfway point between the average impedance of older and newer amps, but Beyerdynamic claim that their professional headphones are designed for this source impedance (including the DT48's, but this has been debated). Few amps offer 120ohm impedance, so, though what you hear may be great, it probably isn't at the impedance they have designed their 'phones for.
Adding resistors will add to the source impedance, so it will fix this!
This is why many people report their DT48's sound better after adding 120ohm or 100ohm impedance adaptors. This interacts with the impedance-frequency curve to change the frequency response (adds bass (what often happens with headphones), etc). Maybe you don't like the way that this changes the sound, maybe the intended design doesn't jive well with your headphones, but for some this can add that bit of extra sauce to get everything grooving together.
So hopefully this answers some people's questions and we can all bask in the glory of science! This also helps to explain some of the differences between the different impedance versions of headphones (which is another complicated issue for another day). If your are curious about your amp, look at the spec sheet or ask the designers of it. They should provide you with both the internal (source) impedance, and what impedance they are designed to drive. Then check out your headphones. DT48's claim to be designed for 120ohm source impedance, but other cans vary greatly.
Also, if you really want to know, resistors aren't optimal in theory to change impedance, you actually want to use transformers, but let's save that can of worms for another day. Resistors are fine for quick, dirty and cheap adaptors to up the impedance of your source and it's arguable that the differences are small.
As always, remember, this is just part of the picture. Science and engineering is good to figure out how to get a good sound in a design, but if it sounds good, it sounds good. Trust your ears! (Even for that "mother of tone" or "magic audio pebbles" stuff, but if you are a science guy like me, that stuff won't convince you. To each their own. I still wait for faith based audiophiles.)
P.S. Sorry for the length!