1 Place the bill on a flat surface, face up. It should have no wrinkles. Smooth it out as much as possible. This works best with a new, crisp dollar bill. If it’s old and wrinkly, consider ironing it first.

2 Fold the top margin down. Do it so that the fold falls just under the white edge. Crease the fold with your fingernail. This covers the white edge and makes the finished ring a bit slimmer.

3 Fold the bottom margin up. Do it the same as the top fold, to cover the white edge. Crease the fold with your fingernail.

4 Fold the bill in half lengthwise. Bring the top and bottom edges you created together. Crease the fold.

5 Fold the bill in half lengthwise again. Run your fingernail or a pen over the fold to make it crisp and clean.

6 Check the folds. Be sure they are all creased neatly.

7 Orient the bill so that the numerals are facing out. Position it so they are right side up in front of you. You can fold under the white margins on either side if you'd like. Crease them right where the white part meets the green. Position it so they are right side up in front of you.

8 Fold the right third of the bill upwards. Form a 90-degree angle with the fold. The placement of this fold can be adjusted to make the ring larger or smaller.

9 Wrap the tab around the bill. Fold the part of the bill that is sticking up straight down behind the bill, making a crease along the edge.

10 Turn the folded bill over.

11 Loop the end around. Take the long end that is now sticking out to the right, and curl it in a loop around the back. Pass the free end under the tab that is sticking down.

12 Create the "gem." Take the short part of the bill that's sticking out behind the tab, fold it across, over the angled fold on the outside of the ring. Arrange the number so it's on the outside, then tuck the end underneath. This is the "stone" or "gem" part of the ring.[1] " Take the short part of the bill that's sticking out behind the tab, fold it across, over the angled fold on the outside of the ring.

13 Finish the ring. Fold the loose end that's still sticking down under and tuck it in under the "stone".