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.
Prepare for It. This one is easy. All you have to do is smile and say "Thank you so much for your support. I've enjoyed my time here and I've learned a lot from you. Let me know what I can do to make the transition easier." Are you always going to get reaction number five? Probably not. But if you look for the signs, you can likely anticipate your boss' response, go into the conversation prepared, and come out stronger on the other side. Then, you can breathe a sign of relief and start looking forward to starting your new position.