While refactoring some old code I have stripped out a number of public methods that should actually of been statics as they a) don\'t operate on any member data or call any othe
Namespaces offer the additional advantage of Koenig lookup. Using helper classes may make your code more verbose - you usually need to include the helper class name in the call.
Another benefit to namespaces is in readability later on. With classes, you need to include words like "Helper" to remind you later that the particular class isn't used to create objects
In practice, there's no overhead in either. After compilation, only the name mangling used differs.