Hold a coin in one hand between thumb and index finger with your palm facing you.
Sweep your other hand over the coin. Pretend to grab the coin with your sweeping hand. The motion of your other hand is intended to misdirect someone watching from your actual movement.
Drop the coin into the palm of your hand holding it while your other hand covers your movements.
Pass the hand holding the coin over your other hand to suggest to the person watching that the coin is in your other hand.
Raise your other hand sharply, making it look as though you are flinging the coin into the air.
Show your other hand as being empty.
Keep the coin hidden from view until you choose to make it appear, such as pulling it out of your ear or that of the person watching you.