It's derived using the relativistic Doppler effect formula.
When the light is incident on the mirror, the frequency in the rest frame of the mirror is:
[tex]
f' = f_L \, \sqrt{\frac{1 + \beta}{1 - \beta} }, \ \beta = \frac{v}{c}[/tex]
Then, as the mirror re-emits the light, the new frequency is:
[tex]
\tilde{f} = f' \, \sqrt{\frac{1 + \beta}{1 - \beta} } = f_L \, \frac{1 + \beta}{1 - \beta}[/tex]
Then, use the fact that [itex]\beta \ll 1[/itex] and perform an expansion in powers of [itex]\beta[/itex]. To first order we have:
[tex]
\frac{1 + \beta}{1 - \beta} = (1 + \beta) ( 1 - \beta)^{-1} = (1 + \beta) \left[ 1 + (-1) (-\beta) + O(\beta^2) \right] = 1 + 2 \beta + O(\beta^2)[/tex]
[tex]
\tilde{f} \approx f_L + 2 \, f_L \, \beta[/tex]
Then, consider the interference of the incoming light ray and the reflected ray with a slightly bigger frequency.
[tex]
u = A \, \cos \left[ 2 \pi f_L \left(t - \frac{x}{c} \right) \right] - A \, \cos \left[ 2 \pi \tilde{f} \left(t + \frac{x}{c} \right) \right] [/tex]
You should use simple trigonometry to see that this represents a beating wave, with a beat frequency:
[tex]
f_B = \frac{\tilde{f} - f_L}{2}[/tex]
which reproduces your formula.