Hold the quarter between your thumb and index finger in your left hand, palm facing upward.
Step2
Slide the thumb of your right hand between the thumb and index finger of your left hand under the quarter. Close the fingers of your right hand over the quarter so your right hand covers the quarter.
Step3
Drop the quarter into the palm of your left hand (the audience will not see this because the quarter is covered by your right hand).
Step4
Point to your right hand and open your fingers one by one to reveal the quarter has dissappeared.
Step5
Quickly find a way to make the quarter (which is still in your left hand) to reappear.