To Do: Make someone feel good today
When writing your note, use detail to describe what it is you are thankful for, such as, “I really appreciated you listening to me complain about my job for three hours on Tuesday.” Elaborate and be enthusiastic, but don't go crazy. “I realize it must have been annoying to hear me talk on and on about my obnoxious coworkers, but you really did make me feel much better about my situation by the time we hung up the phone.” End the letter by saying something somewhat unrelated to the instance but still appreciative to the reader. “You are a great listener; I hope someday I can give you as good advice as you always give me.”

In the case of a note to a gift-giver, use the same tactics. “Thanks for the copy of Bridget Jones's Diary , the wine, and the bubble bath you sent for my birthday.” Talk about how you will use the gift or why you appreciate it. “I can't wait to pamper myself and totally relax. I've been meaning to fit some ‘me time' into my daily life, and this is the perfect way to start.” Then, apply it back to the reader. “You are so thoughtful… I really appreciate that!”