| That's the OS X font panel. Nothing special about Mail, as that is the system-wide font panel used by most any app that needs to use fonts. It allows you to choose the font that you use, and the size of that font. Those icons at the top of the panel allow you to select the various effects that you can apply to your fonts as you type.
You have (from the left) underline, strikethrough, text color, and document color (which applies the color to the document background. Then you have the shadow toggle, and the rest of the icons (which are mostly sliders) allow you to change the shadow effect.
Each effect has a name, which you can see if you hover over the effect icon.
See the dot under the word FONT at the top of the panel? If you drag that dot down, you will see a sample of the font that you have selected, in your selected size.
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