According to a recent study, 50% of hiring managers at Fortune 500 companies utilize cover letters as writing samples--devote as much time to your cover letters as you do to your resume.
Use care in sentence structure, spelling and punctuation: make sure there are no mistakes.
Use a standard business letter style; make sure you sign your name.
Tailor each cover letter to each position and/or company.
Keep copies of your letters for your records.
Keep it short (no more than one page); you need not cover the same ground as your resume. Your letter is an introductory summary of what you have to offer.
Do not call attention to lack of experience in certain duties. Instead, emphasize valuable skills, transferable experience and company knowledge.