This paper proposes a theoretical framework for the conceptualization and design of help options in computer-based second language (L2) listening. Based on four empirical studies, it aims at clarifying both conceptualization and design (CoDe) components. The elements of conceptualization consist of a novel four-part classification of help options: operational, regulatory, compensatory and explanatory. The design section establishes ways that make help options easy to use, encourage learner control, frame guidance and stimulate learning. Each component is contextualized, discussed and presented with limitations and suggestions for further research.