Best way to decline an offer?

[AEpsych2021]

I am looking for some advice on how to politely decline an offer for a PhD program. I feel really bad about rejecting it because everyone was so nice there, but another program is just a better fit. 

Is it acceptable to send a kind email? I am not sure what the standard is for this kind of thing?

[PsyDuck90]

People reject offers all the time. Just send a polite, short e-mail declining the acceptance. They will typically extend the offer to another student who has been waitlisted, so they really don't take it personally.