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.
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 have two square shapes.
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.
This is what it should look like.
...so it looks like this.
Fold the sides just a little bit like I did.
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