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If you're sure of your move, just give them your letter and remember to stay calm and pro at all times. What I have done in the past was to meet the person responsible up front to tell them my intentions - so you get a chance to discuss before you send the letter (IMHO it's a bit more courteous). I too had an impression I would screw them over or have an aggressive response, but to my surprise I had understanding reactions more than anything else. My approach was to show it makes sense for me to move; rather than "screw u guys, I'm going away".
It's perfectly natural to want to move to other places if you get a better offer and are convinced you're better off. If they are desperate they may try to give you a counter offer, but even that may not be enough. If they're really screwed, it's their fault not to plan around things; managers get paid more bc they are also supposed to be able to handle these type of situations. Thus you shouldn't feel too guilty.
People change jobs all the time; I wouldn't recommend doing it too often but if you've been 3+ years in the same thing nobody should be shocked that you want a change.
 [download a life]
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