It's going to be quite dependent on your anatomy. If you have long, narrow Eustachian tubes, you may heard sounds as air passes through them, because the flow is restricted and/or turbulent. If you have patent Eustachian tubes, you may hear nothing (I almost never do) but just feel a relief from the pressure feeling in your ears.
Equalizing while descending is not procedurally different from pressurizing your ears on land. If you practice your equalization procedures on land, you should become accustomed to the sensations and possible sounds you experience when air is pushed into the middle ear. My browser is currently malfunctioning, or I would look up some links for you on equalization techniques -- but a quick search of the Diving Medicine subforum for threads about ear problems will turn them up. Play with the different techniques on land, and then try them in the water. Try pressurizing your ears BEFORE you begin your descent, and then make very sure you don't go down more than a couple of feet without doing it again. A lot of the trouble newer divers have with their ears comes from waiting far too long to equalize.
I equalize my ears every couple of feet, and put a little air in my BC or dry suit at the same time. It gives me a nice, controlled descent, and keeps my ears happy.