What is the most painless way to break up with a guy?

Am

He’s not a bad guy, it’s just not working. I feel super guilty about breaking up with him. Where and how is best to break up with a guy if you wanna make it as easy as you can on him?

Update:

I went over to his place last night after work and we talked. I was very straight forward with him and honest and we both cried and I think we may even get to a point where he and I can be friends some day once he’s over me. Thank you all for your advice!