At the end of my two lectures on scientific writing, I am sometimes asked: “How should I deal with reviews that are critical?”
Well, I am prepared for such a question, in two ppt slides.
1. Allow yourself a break, and come back (to deal with the reviews) when you are no longer as upset;
2. Go over the comments carefully, and ask yourself if the reviewers indeed have valid points;
3. Assume the reviewers intend to make your paper better, which is true most of the time;
4. Answer honestly what you could and could not do--that's right, you don't have to do everything asked;
5. Summarize the main points in the cover letter to the journal editor.
What I do not include in those ppt slides are: 1. Do draft your responses as emotionally as you would like, using f-word, s-word, etc.; 2. Revise the draft many times to make sure the writing is clear; 3. After you get tired of seeing those colorful words, delete them and tune down your emotion; 4. Produce a final version of your reply as professional as you can.