Jonathan Arnold prepares for writing thank-you notes much like one does a romantic evening at home.

He lights a candle, plays soft music and pours a warm cup of tea. Then he settles into his writing desk with a beloved pen and luxurious paper, and turns his thoughts toward the people he appreciates most.

Arnold, the general manager of stationery company Dempsey & Carroll, said creating the environment for giving thanks can help turn a simple acknowledgment into a gift of its own. (Dempsey & Carroll had an Atlanta storefront until the early 1990s, Arnold said. The stationer is now based in New York.)

"People really appreciate a hand-written note, perhaps now more than ever," he said, adding that e-mailed gratitude still pales in comparison to the handwritten variety.

With holiday gift-giving coming to a close, Arnold shared these tips for composing a thoughtful thank-you.

•Preparation: When setting the mood, use scrap paper to practice writing the letter. This helps warm up your hand and organizes your thoughts. Make sure your desk is at a comfortable height, and keep stamps handy.

•When to give: Whenever the mood strikes. "A thank-you note is never unwelcome," he said. Arnold sends a note for any gesture that is meaningful to him, whether it be dinner, a gift, or act of kindness.

•What to say: Be specific, he said. Make sure the note includes a few things that are special about the gift or event. If thanking for a present, explain why the gift is appropriate for you and how you will incorporate it into your life, he said. And in times of receiving gifts not to your liking — "Pretend," he said. "Never lie ... You acknowledge the gesture, if nothing else."