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.
The Thank You. Next, it's always a good idea to thank your employer for the opportunity, describing some of the key things you've enjoyed and learned on the job. And yes, this is true even if you're thrilled to be leaving. Remember__you may need these people for a reference down the line, and leaving things on a good note will leave a lasting (positive) impression.