You listen. To every single thing. Even if, at first, it totally doesn't 'ring' with you. Here's my rule of thumb -- if anything at all (even something as small as one word) pulls a reader out of my story to write a note, it's potentially something that could pull another reader out of my story. So give every comment and note serious consideration. Try to figure out why that particular thing stuck out.
Often times, I'll get notes that are spot on and sometimes I know immediately a note doesn't jive with the story I want to tell. It could even make me bristle at first, but I have to take a moment and remember my rule -- there is a reason that particular thing caused the reader to stop reading, and I don't want another reader being pulled out of the story in the future. In the end, I might not address the note the way the reader saw it, but I do give it time and thought, and usually I'll end up putting my own spin on things and amend the story in someway. And there are times when I don't, but that is only after I give it a lot of consideration, look at things from all angles, and talk to the person who gave the note (most often great things come from discussions like this).