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.
After that, you're ready to close out your letter and move on. The basic closings are fine here__again, you don't need to go overly sentimental or formal, but you should also write as if it will be read by anyone at the company. And with that signing flourish, you're done! You've resigned, and you're ready for your exciting new job.