Your End Date. The most crucial detail in a resignation letter is your end date. Legally and according to your company's policy, you might be required to give a minimum amount of notice (two weeks, or possibly more, depending on the company and the role). If that's the case, you don't want there to be any confusion about how much notice you give. If it's right there in writing in a letter dated two weeks before your last day, you're saving yourself the hassle.
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.