Hello, Miss Snark.
As with your minions, I appreciate your helping us unpublished authors learn how to become published.
My question concerns queries sent directly to publishers. I know you discourage authors to do so, but if one decided to go this route, should one write the query similarly to one to an agent?
I don't discourage you from querying publishers who say they accept work over the transom at all. Have at it. What I insist on is that you don't sign any contracts without someone looking at it other than you, jumping up and down, screaming "I'm going to be published! I'm going to be published".
And yes, you write a query letter to a publisher like you do an agent.