Thank you notes—as with so many other forms of etiquette—have fallen out of use. In the business world, sending a prompt, professional thank you letter sends the message that you are thoughtful and conscientious. These steps show you how to not only write a business thank you to the manager who is above you, but they also work as a guideline to thank someone who manages your staff.

Choose business-like stationery. Pictures of little cats or cartoon characters are not appropriate. Plain, light-colored stationery or plain note cards of good quality are best. Do not send a thank-you card that has a pre-printed sentiment.

Use proper business format, if you are writing a letter. Your name and contact information should be centered at the top, with the date two spaces down on the right. Space down two more and align your manager's name and contact information at the left margin. This spacing format does not pertain to a note card.

Start by saying, "Thank you for...," and then explain in a sentence or two what your manager did that prompted you to write the letter. For example, "Thank you for being so understanding when I accidentally ordered 150,000 rubber bands for the office instead of 150." If you need to elaborate, keep it short, no more than two or three sentences.

Drop down two spaces and start a second paragraph. State what effect the manager's actions had on you as it relates to your job. For example "Taking the time to explain the new ordering system so clearly and patiently means that I will be quick to catch mistakes myself and will also be able to teach this system to anyone else who is struggling with it."

Look to the future as you wrap things up in your third paragraph: "Our company is going through so many changes, we are all grateful to have someone so competent and calm as our manager."

Do not get too personal in your closing. "Love" or "xoxoxo" is not appropriate. Sign off with "Sincerely."