This athiests view of "prayer"* is that it can be a very effective way to clear ones mind, unburden ones self of irrational guilt, recognize & reinforce ones true priorities, acknowledge the importance of love and forgiveness for oneself and others, and the list goes on. I don't use the term "prayer" because of its religious overtone. I prefer to call it *"positive self-talk".
The believers view of prayer includes all of the above positive benefits but, IMHO, also includes an element of expectations that a higher power (God) will take a hands on part in a persons life. This where I must take leave of our common ground of belief that "prayer" is a good thing.