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.
Prepare for It. The best way to prepare for this reaction is to simply know your stance ahead of time by determining if you would even consider a counteroffer. Yes, it may be more money or a better title, but there's more to consider__including your career goals, level of job satisfaction in your current role, and the opportunities that your new role offers.