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.
Basic of a Resignation Letter. There's no need to sugarcoat or get creative in the beginning; just state the position you're resigning from and the effective date. While you probably shared with your boss your reasons for leaving, you don't need to describe them here__keeping it simple is perfectly fine.