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Step 1: Get a Crisp Dollar Bill
Or a slightly used one... The really crumpled ones don't seem to look as good
Step 2: First Folds
Fold bottom corner of one side to the top as shown above.
Fold top corner of the bill to the bottom edge as shown
Fold the side inward making the crease where the two creases meet in the middle
Bring the two corners inside to create a point
Turn bill around
Repeat the folds on the other side
(I'm sure my wording may be a bit confusing that's why I added photos.)
Step 3: Make a Square
Fold one side back
Fold the other side
Make the two creases touch making a crease right in the middle between the two sides
Step 4: Making Triangles!
Fold each flap over to the corner next to it
Step 5: Turning Triangles Into Squares (squash Fold)
Lift each triangle one at a time and push fold it down into the middle of itself as shown
Step 6: Making More Triangles
Bring each side into the center as shown
Step 7: Squash Folding Again
Now each little triangle needs to be pushed down as shown
Step 8: Making the Heart Sides
Fold small part of corners in on the two sides shown
Step 9: Fold Top Down
Leaving it flipped over take the tip and fold down creating the top of the heart
Step 10: Fold Bottom to Make a Point
Fold the flap sticking out so that the bottom creates a point
Step 11: Complete
Carefully put quarter under the triangles