How do you tell your straight friend that you are attracted to them?

First realize that you are probably not going to get anywhere with them. Sometimes we have to settle for just being a friend without benefits. Assuming they know you are gay, you can probably just tell them as long as they don't feel threatened. Something like. It's too bad your not gay, I think you're real cute. Push too hard and they will run. Be easy about it, assure them you know they don't feel the same way and on occasion one will surprise you.