Dear {Brother},
I know it's not always so obvious, but I feel very lucky to have you as my brother.
Though we argued a lot when we were little, we got along better as we got older. You're my first best friend and there's nothing that I would change about our relationship. Yes, even that time when {recount a funny or embarrassing moment from childhood}. I'm truly grateful for everything you've done for me.
Thank you for {thing you're grateful for}. {Elaborate.}
Thank you for {thing you're grateful for}. {Elaborate.}
Thank you for {thing you're grateful for}. {Elaborate.}
Thank you for being my brother! I can't imagine life without you.
Love,
{Your Nickname}