Here are the materials you will need.
To start off, turn your bill around.
Start by folding the upper left corner down so that it lines up with the bottom of the bill. Crease and then unfold.
Do the same with the bottom left corner.
At this point you should have something that looks like this.
Pinch the sides so it makes a triangle.
Then grab the bottom right flap of the triangle and fold it upwards so it meets in the center.
Do the same with the left side.
Now you should grab your pencil (to make things easier) and use it to open up the flaps you made.
Now you should have two square shapes.
With the small square shapes you made, grab the flaps and fold them up to meet at the center to make two diamond shapes. (Sorry about the noise)
After you have the diamond shapes, use your pencil once again to open the four flaps.
This should be what you end up with after opening up :)
At this point, repeat steps 3-12 on the right side of your bill so you get two symmetrical sides that look like this.
Fold down the middle so you get a flap in the back and the two sides meet in the middle.
This is what it should look like.
Grab the top part of the back flap and fold it down...
...so it looks like this.
Fold the sides just a little bit like I did.
Almost there! Now take the part of the bill that is sticking out and tuck it inside your bill so they aren't seen.
Now you have a heart! All that's left is to...
...grab your quarter and...
...place it under the four flaps you made. Congratulations! You just made an origami heart! :D