Dear CC: I'm a young boss and have to do my first firing.
Any advice?

Have someone else in the room with you for the deed, from HR
preferably. You'll be nervous, but not nearly as nervous as the incipient
victim. CC advises to get right to it. No circuitous routes, no platitudes,
and, dear God, no "This is tough on me too." Come right out and say,
"Tiffany, we're letting you go. Your last day is this Friday, and HR is
waiting to meet you upstairs about your severance package." It's OK to go
into the reasons: company restructuring, continued performance problems, ordering
the olive loaf in front of a big client. But keep it basic. You don't want to
talk yourself into legal troubles. CC once had to fire a guy who was public
about his love of guns. CC took a few days off and bought a wig.

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What do you think?