the basic and minimal structure of an email template looks like this 3a

1                            
2<record id="your_mail_template_id" model="mail.template">                                        
3  <field name="name">Name of your template, shown under email templates</field>                                        
4  <field name="model_id" ref="base.model_res_partner"></field>                                        
5  <field name="email_from">${object.user_id.email_formatted |safe}</field>                                        
6  <field name="partner_to">${object.id}</field>                                        
7  <field name="subject">Title of email being sent</field>                                        
8  <field name="body_html" type="html">                                            
9    <div style="margin: 0px; padding: 0px;">                                                Your email text comes here.                                            </div>                                        
10  </field>                                    
11</record>
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