I never like too much the concept of “helper classes”,
First of all I tried to found some written reference to “Helpers” http://patternshare.org/default.aspx/Home.AllPatterns with no luck… But it seems to be any a class with static methods.
I also found http://patternshare.org/default.aspx/Home.PP.UtilityComponent wich I think should be deleted.
Both are examples of CodeSmells, more info on this here:
http://blogs.msdn.com/nickmalik/archive/2005/09/06/461404.aspx
http://blogs.msdn.com/nickmalik/archive/2005/09/07/462054.aspx