You both know you want to break up. But neither of you want to do it first out of guilt. How do you approach the topic with breaking hearts?

Honesty. Start by saying "We have to talk". Let the conversation flow from there. If you are both honest with each other and put your feelings out there, you can break it off and remain civil and even friends.

I would get in a quiet setting with my partner and tell him we both know this is not working and we should do whats best for each other.

Well, it will be very hard, but go for it, tell them you want to break up because there is no point being in a relationship that none of you want to be in

Ask him/her if they're truly happy, ask them if they really see themselves going on forever with you. Make sure you put your needs first :)

I honestly believe there is always one in the couple that loves more. Usually that's the person that always calls, says sorry, does stupid things sacrifices everything for the loved one.

You just have to talk about it with your (ex)partner. If you don't address this issue then both of you will suffer and be sad. Just talk to eachother

You have an honest open conversation with each other. Though both of you love each other, its not enough anymore and you've both moved apart. Approach it with fondness of the time you spent together.

I would probably approach the topic by asking your partner where they think the relationship is heading and if it's everything that they have been wanting in a relationship.

Honest conversation about both the pros and cons of the relationship. Allowing that to lead into the advantages of breaking up and an acknowledgement that it is what you both want.

"I believe we learn something from every relationship, it can teach us what to look for next, what we admire about someone, what we need from someone, and what we want to avoid. Breakups are always hard but each breakup teaches us about who we are as individuals, so eventually we can find someone who is perfect for us, and i don't think we're perfect for eachother, but i do think i've learnt so much about myself and about you during this relationship, so thankyou for teaching me and thankyou for making me happy, i just think we both need to find someone else to learn from now"