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.
Why a Resignation Letter? In these digital times, why should we submit a resignation letter, anyway? A paper trail does seem old_fashioned, but in this case, it's a best practice. It makes your intentions clear, as well as the conditions. You're removing any ambiguity about the end of your time there.