I've spoken with many friends, and they all agree that response letters to reviewers should be written in the most kind, cordial and humble possible way.
Even if the reviewers are in an error, one should make no major strides to show it to them.
I wonder, How do you write your response letters to the reviewers?
As DanC states, you don't have to do everything a referee suggests, especially when they are asking for the wrong thing. A response along the lines of the following usually does the trick for me.
We do not believe the referee's suggested approach is appropriate in this context [Explain reason why]. However, we accept that Section x.x.x could easily mislead a careful reader into thinking this approach was required, and have clarified the text as follows:
This addresses the issue, explains why you disagree with the referee, but throws the referee a bone by saying how helpful they have been. I make a point of thanking the referee as often as possible in a response. After all, they are taking time to make your paper better with no reward.