Here is how I did it:
* Start off your letter in a rather casual way, but use carefully chosen words to hint at the seriousness of the situation and your genuineness in writing your letter.
* Often repeat and recite your love (unless you have troubles with them, then at least respect) for them and make sure to include that no matter what, they are still your parents and you will love/respect them.
* With a delicate opening instead of blatantly declaring your gender, talk about your feelings before you were even aware of the term transsexual/transgender. Make sure to go into great detail so that your parents could establish an indirect emotional connection with you. Add all of the events and encounters you have experienced, in the order of MOST SUBTLE to VERY CLEAR. This way, you're testing the water for your parents instead of tossing them in there.
* Don't forget to keep telling them you love/respect them!
* Tell them the big news. Don't hold back, just do it. This is the part where you really have to watch what you write. Don't say things like "I think" or "I hope" or anything else of the sort that immediately weakens your position.
* One final "I love you."
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When you're done with the letter and are about to give it to them, make sure to sit them BOTH down in ONE are, like the kitchen table. While you are instructing them to do so, verbally prepare them for the tension. Emphasize the absolute importance of what you're about the reveal, and only give them the letter once the initial tension (most likely from their curiosity and confusion) dies down enough.
It's okay to be scared. Heck, I cried. But, no matter what you're feeling, stand strong and don't falter from your position. C:
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I hope things go well for you!