First I think it is appropriate to describe what the objective of a cover letter is. The goal is to supplement (not duplicate) the information contained in your resume/CV, increasing the employer’s interest so that they will actually invest time in learning more about you by reading your CV, and ultimately invite you for an interview. It should start by listing the position you are applying for (with position code if known), a few short sentences describing why you are an exceptional candidate for the position, typically some reference to the attached CV, links to portfolio and/or example of work if relevant, and your contact details. For those interested in learning more about cover letters, including getting some good examples, there are a large number sites on the Internet designed for this purpose.

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Now on to some examples of what NOT to do in your cover letter, based upon recently submissions to me:

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• The most common mistake is to send a CV without any cover letter message at all. I received so many applications, so why even spend time reading CVs that arrived without an introduction, when I had plenty of other candidates that had used their cover letter wisely and highlighted their suitability. And since I was dealing with more than one open position, without a cover letter I had no idea which job people were even applying for.  
• A number of variations on the theme that the candidate is interested in the position, and then asking if they should send their CV. Do you know how difficult it is to attract the interest of an employer generally with an email application, when there may be tens of other similar applications? And then to suppose that the employer is going to politely respond to your question and ask you to send your CV, as they are desperately waiting for your application. If you are interested in the job and believe yourself to be a good candidate, simply apply initially with your best targeted cover letter and CV.  
• Introducing potentially sensitive issues in your cover letter. Here are some such topics that were raised in applications to me: *** I am 68 years old, but have plenty of strength and motivation – I hope that when I reach 68 years of age, I will also have plenty of energy. However, for many employers, a candidate of this age (many believe this is true for people 50+ or even 40+) will be automatically disqualified from further consideration based upon age alone. So if you are in an age category that is problematic for attracting employers, this is something that should be hidden rather than highlighted when initially applying, both in the cover letter and the CV. Remember, the objective of the cover letter/CV is to get invited to an interview, and the best time to deal with such sensitive issues is in person in an interview rather than on a piece of paper or electronic file in an application. *** I have been out of the work force for a number of years, being a housewife/traveling around the world… – This fact can not possibly help your job candidacy, why emphasize it? *** I don’t have experience/knowledge in this particular profession/sector, but I am a fast learner – Your job is to highlight what makes you attractive for a job, certainly not to introduce negative points. *** Sending a cover letter with spelling/grammatical mistakes or a sloppy format – Find others with good editing skills to review your documents before clicking on the send button.

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