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I usually plug them into my iPhone or my MacBook Pro and run audio through them for 10-20 hours. I'm 90% certain it's nothing more than the placebo effect, but I do it anyway. lol

Placebo effect or not I always hear a difference after some 20+ hours of music played on headphones I purchase, including the EarPods from Apple.
 
I burn mine in.

Placebo effect or not, since it usually sounds better to me after burn it. Since there's no harm and I have other earphones to use while burning in, I usually do the burn in.
 
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