This might be kind of a weird thing to say. But I LOVE beat panels. I think they're so hilarious every single time. They're like a foolproof comedy device. To whit:
Batman glaring at Jaime while Jaime still has puke around his mouth and then Jaime being sheepish defines his whole persona (and every Batman teamup he has).
The fact that Mephistopheles (spoiler) turns out to be an old man who just wants to be left alone makes this, in hindsight, like 3x funnier.
I just realized most of my beat panels are Blue Beetle. Oh Jaime, WHY DID YOU HAVE TO GET CANCELLED? And now you're with the Titans, and you're not fun.
Anyway, this is one of my favourite beat panels. Dr. Mid-Nite is such a B-lister and he finally gets his chance to mentor a young hero (just like Batman!) and...it blows up in his face.
This is my favourite. Hal/Parallax is all in evil mode, talking about how he wants everyone to feel fear and then he looks up...and four Beetles and Booster Gold are watching him from inside a little bubble. Dan puts it best: "We're five grown men dressed in bright colours inside a clear plastic bubble set against a rainbow background, Jaime. They saw us." The two beat panels just make it better.
Jaime has just finished explaining a nefarious plan by the Reach, involving manufacturing the memories of this fellow here, whose name I can't recall. I love Danni's reaction, especially when juxtaposed with the tragic hero pose of the red guy.