How to prepare a rebuttal letter: Some advice from a scientist, reviewer and editor

The goal of the present piece is to provide some experience-based advice on how to write an optimal (or effective) rebuttal letter. After many years as a reviewer and some years as an editor, I realized that great diversity exists in the way rebuttal letters are organized, but also that not all formats are equally effective. This is why I thought that the community at large could benefit from sharing my thoughts.