Lay a bill flat with the front side facing up
Fold the bill in half lengthwise, then unfold it
Fold the top left corner down to the center crease
Fold the top right corner down to the center crease
Fold the left and right edges inward so the top forms a point
Fold the bottom edge upward to meet the lower edges of the top shape
Fold the left side inward at an angle to form one rounded side of the heart
Fold the right side inward at an angle to form the other rounded side of the heart
Tuck any loose edges underneath to hold the heart shape
Press all folds firmly to sharpen the shape