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First, identify the parts of the letter to do it properly.
The Parts are:
Heading - Put your address and date here. It should be located at the top left corner of your paper, it is recommended that you occupy three spaces with this.
Example: (Location is at top right)
Green Sunshine Blk 17, Lot 19
Davao Del Sur,
26th of February 2015

Greeting - It is typically a two to four word greeting, often starting with "dear" or something like that. The "dear" is followed by the receivers name or nickname or whatever you prefer to call him/her, then followed by a comma (,). Make sure you place it one space after the heading, on the left side of the paper.
Example: (Location is at two spaces after Heading, at left)
Dear Santa Claus,

Body - On this part, you say what you say on the receiver of your letter. Put all what you wanted to say, I have some tips below/later for you to be good in writing a letter as possible as you can do it. The Body is usually a 1 - 5 paragraph, and make sure that each paragraph is indented, and do not leave any spaces between paragraphs. To measure if your paragraph is indented, take your "like" finger, then measure it using your nail. One way is to make the first letter of your body just above the "dear" in your greeting, it is a great way, or in the receivers name, actually.
Example: (Location is no spaces after Greeting, indented and at the center)
I miss you so much, mom. Will you go back again here at our home? We've never seen each other for many, many years! I just want to tell you that we, including your former enemies (hahaha) love you! You missed my daddy's corny jokes, and I miss your lovely voice too. 

Closing - on this part, you choose a phrase followed by a comma (,). It can be one of the following: Sincerely Yours, Love, Yours Truly, Your Son, Your Loving Wife, etc. Skip one space after the last line on body, locate it at the right.
Example: (Location is one space after body, at the right)
Your Son,

Signature - Put your name below the closing, or either only your signature.
Example: (Location is below the closing, at the right)
Awesome Helper

⇒ On making your heading, do not put toooooooooo long adress, you can just make it short.
⇒ Make sure you follow all the spacing rules
⇒ Also put the right marks, like the commas and dots. Watch your capitalizing of letters.
⇒ Indention, keep it right.
⇒ On the date, you can be artistic with it. Like for example: In the 28th of January 1997, or "A peaceful day in 28th of January 1996" but I recommend you to have 6 words for it, do not put this: 10/17/15 just to shorten the date.
⇒ On the body, ask yourself what you really, really want to say. Do not save to much paper, maybe the longer the body, the more interesting the letter is, the higher grade if you are assigned in your class to make a letter, or maybe you should take advantage of sending only a really long letter/body/message to your love ones in only once.
⇒ On the greeting, "dear" is sometimes "boring"! Instead, use another word or phrase that can replace the dear, like for example: For my beautiful mother, (name)
⇒ On the closing, be artistic too or just be common.
⇒ And on the signature, keep it nice and clean.
If you love the person you'll accidentally do the letter for him or her.