A team from TheLadders selected the most important criteria that should be included in the cover letter:
Prove Relevance — Job seekers should mine the job posting and company Web site for the specific words and clues to what the employer is looking for in a candidate and use those words in the cover letter.
Turn Negatives Into Positives — The cover letter is where you can explain unique situations before they are red flagged on your resume.
Paste and Attach — If you are applying via e-mail, cut and paste the cover letter to make it your e-mail message and attach it.