This is how you can move four quarters around magically on a handkerchief.
Step 1: Setup and Materials
Materials: 4 quarters, 2 index cards, handkerchief
Setup: Lay out handkerchief with the four quarters placed as shown. Then place the cards over the top left and bottom right corners.
Step 2: The Switch
Switch the position of the two cards, and back showing the quarters underneath. Switch cards again while picking up and concealing the quarter in the bottom right corner underneath the index card and placing it in the top left corner. *Note: action is done quickly to cover grabbing the quarter.
Step 3: The Story: Part 1
Lift up the bottom left corner of the handkerchief with the left hand and the quarter in the bottom left corner with the right. Behind the raised corner of the handkerchief place the quarter in between your index finger middle finger of your left hand while acting like you are moving the quarter beneath the card in the top left corner with your right. *Note: As you are doing this tell the audience that the quarter will go through the handkerchief to join the other quarter.
Step 4: The Story: Part 2
Move the top left index card down with your right hand to reveal the two quarters underneath. While doing so place the index card in your left hand to conceal the third quarter and then put both back in the top left corner.
Step 5: Repeat the Story
Repeat last 2 steps for the quarter in the top right corner.
Step 6: The Finale
Remind the audience of fourth quarter that is supposedly under the card in the bottom right corner. Make up a line and motion to say that the quarter magically joins the other three, and reveal that it has.