You can toss it in any javascript file included after Handlebars and EmberJS has been inserted, you can just create any random js file and include it after Handlebars and EmberJS in the page. That is an invalid helper for two reasons though.
You register helpers using
Ember.Handlebars.registerBoundHelper(...)
orEmber.Handlebars.helpers
http://emberjs.com/api/classes/Ember.Handlebars.html#toc_simple-examplehelpers with blocks won't work (it will look like it works the first time, but when one of the values changes you'll get an error) http://emberjs.com/api/classes/Ember.Handlebars.html#toc_use-with-blocks-not-supported