A Gracious Tone. Your resignation letter is not the time to air grudges, take passive_aggressive shots, or otherwise be unpleasant. Regardless of how you feel about your (soon to be former) job or your boss, this letter should be an exercise in professionalism and graciousness. An excellent way to do that is to say a simple "thank you." Even if you hated your job, you got something from it at some point. Focus on that positive bit if you need to.
What Else Should I Do When Resigning? First, out of respect and common courtesy, you would ideally tell your manager in person that you are resigning. If you can't wait for that or work remotely or some other complication prevents that, the telephone is the next best option. You can choose to follow up or accompany that discussion with a formal letter of resignation afterwards, but it would be a rare workplace that would require that formality.