Most of this book consists of a list of sentences that try to convey emotions that a writer could use in their writing.
The author uses a definition of beats which he attributes to Google but which is from a 2011 Writer's Digest article called 'How to Amp up Dialogue with Emotional Beats'. This article is all about using physical action interspersed with your written dialogue to amp it up but most of the sentences in 'Emotional Beats' seem to be about describing emotion in various ways that have nothing to do with physical action. (And a lot of the sentences are inadvertently funny to the visual reader.)
Personally I didn't get much out of this book but I'm sure there are readers out there who will appreciate it and who will find some ideas that they can use from the sentence lists.