Place a bill face up on a flat surface
Fold it in half lengthwise, then unfold
Fold the top left and top right corners down toward the center crease to form a point at the top
Fold the bottom left and bottom right corners up toward the center to shape the lower curves
Fold the left and right outer edges inward slightly to round the sides
Fold the bottom point up behind the shape
Turn the bill over
Fold the top two corners outward slightly to complete the heart shape