I tried watching ASMR once, didn't get the appeal
I think the main appeal is having a woman (when it is a woman doing it) up and close to your ear. If I'm being honest, is partly why I watch them. I've tried watching the most popluar ASMR stuff and don't get it either.
But, to get the "tingles" that you hear other people talking about I had to listen to mouth sounds and a couple of ear cleaing ones. They are of course sexualized but when you ignore that you might actually get something.
What I suggest doing, and what what I have done for the mouth sounds and ear cleaning, is to focus on the sound and the direction it's coming from; close your eyes if you have to.
Two of the best videos I watched was from "Waffle In A Toaster," her two most popular videos. They are ear licking, they do feel sexualized, however I find the sound to be very nice.
Again as a tip, listen close to the noise; what direction it's coming from, how close it is to the mic, what kind of sound it is.
Hope this helps. If not, feel free to look at me like a weirdo