My boss is my friend

I think you are lucky having great boss who also your friend..Meaning should be easier for you to explain the real situation to him..I wonder if he is really good friends, he supposed to be understand about your decision..I don't think your friendship will ruin up..One thing for sure, we should not depends on company since we are not to live forever there.. Maybe he will join you to another company in the future..keep good relation will be the key.. Most important thing is you must able to hand over everything to your successor, so that he will be easier to accept your resignation..

Since you say your boss is also a friend I am sure he will be understanding as no one would want to hold anyone back from a brighter future. First write up a short but professional letter, thanking the company for the wonderful opportunity to have been allowed to have worked there. Meet with your boss and explain that although you are leaving the company that you really wish him great success with the company. Let him know that you really appreciate having not only the opportunity to have work there but that you really value his friendship where you would like to keep in touch.

I think it depends on the reason you are resigning. If you are resigning because of something that does not concern your boss then I don't see anything wrong with that. Just be honest and tell your boss the truth, If he or she is really your friend then he or she will understand.

This is always a tough one. Why exactly do you want to resign in your job? Is the job not enjoyable for you? Do you want to try and find a job with better pay? What's your reason? Now, keeping your reason in mind, think to yourself, "Is this reason personal? Is it something that directly insults my friend/boss?" Chances are that your answer will be "no." As long as this is true, you don't need to really worry about it too much. As long as your reason is neither personal nor a direct insult to your friend, you just need to be honest and confront your boss in a calm, friendly matter. As long as you keep things professional, you should be fine!