Acceptance With Displeasure. It's possible that your boss won't take immediate action like the reaction above__but will make it clear that he or she isn't exactly happy about your resignation. Maybe, for example, she'll mutter a curt, "Thank you for letting me know," followed by two weeks of obvious displeasure or denial that you're leaving__through gruff comments ("You know, you're really leaving us in the lurch") or a refusal to interact with you more than absolutely necessary.
A resignation letter can also help your boss and your company start the transition process, get a replacement for you approved, and start planning internally, etc. The paper trail is beneficial all around. So what should go into your letter? Let's look at some examples of what to do (and perhaps more importantly, what not to do).