From the article:

http://www.richardmbrook.com/?p=299

Bomber Harris argued that:

the aim of the Combined Bomber Offensive…should be unambiguously stated [as] the destruction of German cities, the killing of German workers, and the disruption of civilised life throughout Germany. … the destruction of houses, public utilities, transport and lives, the creation of a refugee problem on an unprecedented scale, and the breakdown of morale both at home and at the battle fronts by fear of extended and intensified bombing, are accepted and intended aims of our bombing policy. They are not by-products of attempts to hit factories.[

On the night of the Dresden attack, the RAF issued the following memo to the airmen who participated:

Dresden, the seventh largest city in Germany and not much smaller than Manchester is also the largest unbombed builtup area the enemy has got. In the midst of winter with refugees pouring westward and troops to be rested, roofs are at a premium, not only to give shelter to workers, refugees, and troops alike, but to house the administrative services displaced from other areas. At one time well known for its china, Dresden has developed into an industrial city of first-class importance…. The intentions of the attack are to hit the enemy where he will feel it most, behind an already partially collapsed front… and incidentally to show the Russians when they arrive what Bomber Command can do.

In the book he wrote about Dresden:

I know that the destruction of so large and splendid a city at this late stage of the war was considered unnecessary even by a good many people who admit that our earlier attacks were as fully justified as any other operation of war. Here I will only say that the attack on Dresden was at the time considered a military necessity by much more important people than myself.