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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.
And sure, this could be an email (all of the same principles would apply), but a letter makes things official in every sense. It also gives you a prop to take along to the face_to_face meeting with your boss, when you let him or her know that you're leaving.