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Mail Templates 
Mail templates are based on SAP Smart Form technology. They can be used to determine the layout of mail forms. Although you do not have to use a template to create a mail form, you may want to create a mail template for certain types of forms, in particular those to be used to generate letters and faxes.

You can use the standard mail template containing the basic text blocks to create mail forms with less effort. SAP supplies the standard template CRM_MARKETING_MAIL_01.
To learn how to create a mail template, see the documentation on SAP Smart Forms in the SAP Library.
For more
information, see http://help.sap.com
® Documentation ® SAP NetWeaver ® SAP NetWeaver 04
(English) ® SAP Library ® SAP NetWeaver ® Application
Platform ® Business Services
®
Smart Forms
(BC-SRV-SCR).
You can use the Form Painter to determine the layout of your forms, specifying for example their general design (size and layout of windows, for example).

Note that there are certain differences between the nodes you may use in mail templates and those you may use in Smart Forms. For example, the following nodes cannot be used in a mail form:
§ Alternatives
§ Program lines (code)
§ Folders
§ Loops
§ Tables
§ Templates
§ Sections