The body of your letter should cover two principal topics:

• Why you are excited about the idea of working for the organization
• Why the organization would benefit if they hired you

Depending on what you have to say, this can take either one or two paragraphs. You are essentially spelling out for the employer how your background and personality make you the best candidate for a job. If you think you have a skill that would be valuable to an employer and set you apart from the rest of the job applicants, this is the place to mention it. Don't just let it get buried in your résumé! Be specific!

As well as the above, you may want to reference these topics in the body:

• Your best qualities (energetic, self-starter, creative problem solver, etc)
• Information about the organization (which shows your interest in working there)

Sample cover letters.