YSK: You should dry off beef before cooking. Doing so promotes the Maillard Reaction, which will make the meat taste and look better.

Why YSK: When you cook meat, any water on the surface must first evaporate before much browning can occur. You want to get as much of a Maillard reaction as possible in the limited cooking time you have before the meat reaches the correct internal temperature. Removing the moisture first means that the heat of the cooking surface isn't wasted on evaporation and can instead interact with the meat to form the complex sugars and proteins of the Maillard reaction.