I find this pretty funny... but seriously, who would want to do that? lol

How to dump your best friend:
1. Sit down and make a list of things you don't like about your friend (even trivial things such as, "I hate her voice").
2. Return to the list after a few days and cross out things that no longer apply.
3. Give your friend a head's up that you want to talk about your friendship so she can prepare herself.
4. Rehearse what you're going to say to her so you don't over-talk.
5. Meet in person and acknowledge that the conversation will be uncomfortable.
6. Pay her a compliment to set a nicer tone.
7. Share some things from your list - but only a few.
8. Give her a chance to respond.
9. If she cries or is upset, say you're sorry she's hurt, but don't backpedal.
10. If you run into her in the future, say hi and be civil, but don't feel like you have to do more than that.

Jodyne Speyer, author of Dump 'Em: How to Break Up With Anyone from Your Best Friend to Your Hairdresser.