This is a continuation of my money origami series, started here. As with the previous one, massive credit goes to Clay, who put up the idea originally, along with much other money art.
Step 1: Cold hard cash
Flip the bill over, and fold the "white" edges on the top and bottom inward. Crease those folds, and return the bill to its original side.
Step 2: A half then a quarter
Step 3: Making a diamond
Press everything down and crease.
Step 4: Ring around the finger (optional)
When you're done. place the bill back on a flat surface.
Step 5: Creating the circle
Continue moving that fold under the ring, and back to the other side.
Step 6: Completing the ring
Continue bringing the long end underneath the ring, and back around to the top.
Tuck the remaining flap underneath the "1", and press down all creases.