Step 1: Salutation. "Dear" is often used, but it's OK to use a casual greeting such as "Hi."

Step 2: First thank you. A short sentence that thanks the giver with an adjective describing your gratitude. "Thanks for the great birthday gift."

Step 3: The details. Describe the gift, explaining what makes it special and how you'll use it. A couple of sentences will do.

Step 4: Second thank you. One sentence that restates your gratitude.

Step 5: Close and signature. Say it with love, or sincerely, or with best regards. Then sign your name.

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Source: Jean Summers, "The Kids' Guide to Writing Great Thank-You Notes."

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