1. Know the employer profile. For example, if you're applying for a job at GM, then you should use a formal tone; if you're applying at Google, you can take some creative liberties and introduce an element of snappiness in your cover letter.
2. Pour over a few sample cover letters. These are available in plenty on the Internet - just look for them using your favorite search engine.
3. If you're applying in response to a job advertisement, then your cover letter must mention where you saw the job posting by way of a reference as well as in the main body.
4. If you're applying without the company putting out any ad, then your cover letter must be addressed to the HR manager and should explain the position you are interested in and also mention where you heard about the position.
5. You must briefly describe your accomplishments in bulleted form in your cover letter.
6. If you are applying by email, then do not include any fancy or large fonts, and try to make the subject line catchy unless you have been told to write a particular reference in the subject box. Do not use casual language, use proper grammar, and remember to include your full name, address and contact numbers.
7. All cover letters must have a header that has your name, address and all contact details.
8. All cover letters must be addressed formally to a person's name - not to a post. You must find out the name of person who is charge of HR or hiring, and address your letter to him. Be professional in your salutation (Mr., Mrs., Ms., Dr., etc.)
9. Your letter must indicate that you have researched the company and the post that is vacant. Then you must talk about how your skill-sets can contribute to the company's productivity. Don't make the mistake of repeating what is stated in your résumé and do not litter the cover letter with too many "I's" and "Me's".
10. Your cover letter must be positive and include a dash of straight-faced humor (if possible). If you have the permission to make reference to an existing employee, go ahead and do that - as it will get you an interview faster.
11. End your cover letter by formally requesting the reader to contact you.
12. Once you are done, proofread your letter thoroughly and make it perfect. If you can't write well, get professional help, or use a professional cover letter template - there are many available on the Internet for a small fee.
13. Above all, keep your cover letter brief, factual and to the point.