All writers hate them. If they don't hate them, then I am highly suspect of their sanity. Anyway, since I rarely have anything cool to say, I'll start kiping stuff from others.
Nathan Bransford's post referencing Janet Reid's notes on query letters
Notes on query letters via Janet Reid's blog
The original post that outlined what Janet Reid said in her class on query letters (most detailed of the bunch)
Ain't the internet wonderful? Now, who knows where the word "kiping" comes from? Trust me; it's a real word, and I spelled it right.