They do more than just make them louder depending on your source. If your source has a line out, which is best, then you can tailor the design of the amp to achieve a certain type of sound your looking for (eg. quick/tight bass, sweet mids (think tubes), etc....) And some headphones like Grados like a lot of current which many sources cannot supply in the amount that lets them work their best.
Check out HeadFi.com and Headwize.com for more than you ever wanted to know.
Here's a few of mine that I've built that I have on the web. Several more in the works.
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