We’re keeping it simple with this one. Just a few basic elements to help you get started. As long as you know who your audience is, the message you wish to convey, and the information you need from the caller, the rest should fall into place quite nicely. Let’s face it, a voicemail greeting for a lumber company will probably be different than that of a psychologist’s office. One greeting is aimed at securing potential customers, and the other is geared towards appointments, more or less. Once you are certain who your caller is, the better your voicemail. Center on your audience, first and foremost. Knowing what to relate ensures that your caller will leave the right message. For instance, if you’re a retail store, you would include your hours of operations, and perhaps any specials that you’re running. If you are a therapist’s office, then you’d need to include an alternate number in case a patient is having an issue and requires immediate help. Again, this will vary depending on the business. Here, a therapist would definitely request the caller leave their contact information. However, a retail store chain might not request that. There are also complex voicemail systems such as those used by mobile phone services, which ask you to press a certain number on your phone, where you are asked to leave your account information. Again, as you can see, it all boils down to the demographics of your callers, and what you need from them to conduct the best business possible. Depending on the situation, your caller might be in a good mood or not. In either case, they’ll probably be eagerly awaiting your call. So, it stands to reason that you only promise them a call back if you can deliver. In other words, if you’re a small shop and you’ve decided to close due to a much-needed sabbatical, then don’t leave a voicemail greeting where you promise them to call right back. However, if you have an active customer service staff, then you can promise to return their call within the same day.
Your voicemail greeting on your business telephone system is the very first thing your business associates and clients will hear when calling your company. For the first time callers, probably your potential customers, you only got a chance to provide a great first impression that will be provided by your voicemail greeting message. For the ones who frequently call your company, you would want to make your voicemail greeting prompts as efficient as possible in order for you not to waste your client’s precious time in listening to your whole voicemail greetings every time they make a call.

This script comes from Donato Diorio and it's quite simple and to the point. But it still does a great job of highlighting prospect benefits and the follow-up plan.
My wife and I can’t come to the phone right now, but if you’ll leave your name and number we’ll get back to you as soon as we’re finished.