railstutorial.org has a suggestion which strikes me as a little odd.
It suggests this code:
class ApplicationController < ActionController::Base
They seem to be taking (sneaky) advantage of the fact that, in Rails, Helpers are just ruby Modules.
Placing behavior that is shared across Controllers in a Module is, in my opinion, good practice. Putting it in a Helper, on the other hand, is potentially misleading and I would avoid it. Place it in a “standard” Module.