Find out from the applicant how the letter should be addressed. Sometimes it will be to an individual, a committee, or "To Whom it May Concern". Also, determine if the recommendation letter should be sent with the application packet or if it should be sent directly to admissions office.
Areas of interest for admissions offices include the student's initiative, dedication, academic performance and integrity. Honors, awards and specific achievements should also be outlined. Above all, the school will want to know why you believe the applicant's presence will benefit the school and student body.
Letters of recommendation need not be overly long. Brief, concise documents are typically best. These letters should include a greeting or introduction where you detail how you know the candidate and your relationship. In the body of the letter, give examples of the qualities that you believe would be attractive to the institution. In closing, reconfirm why you believe the applicant would be an asset and offer to further discuss the qualifications if need be.
A well written letter of recommendation can be invaluable in assisting a student stand out from the pile of applications flooding admissions offices. However, be prudent in who choose to recommend and don't take the task lightly.