Layoffs are a difficult thing for employees and their managers. I have seen people (one was a VP of Engineering) escorted out of the building, sent in a cab to home along with a security guard (this was in India), not allowed access to computer or talk with other employees.
But, recently have had a very different experience. The current company I work for announced 30% layoffs. The list was made public within one hour of announcement. The CEO detailed the process of selecting people. The severance was very generous (3-6 months pay) along with health and other benefits. The impacted employees were allowed to keep the laptop and any other assets they took from the company. They even paid the same severance to contractors.
After the announcement, the laid off employees were given a few days in the company to allow them to say good byes. I love the CEOs comment on this ' I trusted them yesterday, I trust them today'. This was by far the kindest way of laying off employees imo. People were treated with dignity and respect.