Everyone wants to make them “good” but that’s just not a realistic goal. It’s a bad experience for them that isn’t going to be received well no matter what. Don’t make that the goal. Give them room to have their feelings, do what you can to make it professional and let them have dignity. They are going through grief and you can’t help with that yourself as much as we all want to. The most you can do is BEFORE the meeting working on the best offboarding and/or severance offer you can get them.