Making decisions is a critical competency required in leadership and management. One of the most challenging decisions you will make is reducing your workforce (also known as layoffs). That's a tough message to deliver. However - wouldn't you prefer to deliver it in a way that leaves employees feeling like they were treated with dignity and respect? Set in the context of some recent public actions at Twitter, we will discuss what is required from your "heart" and your "hands" when delivering those difficult messages.