So, the aim of this trick is to make the coin disappear into your arm. You want the audience to believe you rubbed the coin into your skin and then it’s gone, vanished!
Very simply, this is best done while sitting down, you are going to rest with your hand facing your head and you want to almost look like you are resting your hand on your hand with the elbow facing out towards the audience. With the opposite hand take the coin and start rubbing it along your arm. Drop the coin and come up with an excuse – this is a misdirect for when you’re going to switch hands. Pick the coin up and rub your arm once again.
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Do this a couple of times, where you rub your arm with the coin, drop it and pick it up. After dropping the coin the second time, you want to pick up the coin with the hand you were resting your head on, pick it up and then you are going to make it look like you are handing the coin back into the hand you were using to rub the coin on your arm.
Julien has an excellent tutorial of this trick available here:
But really, you are retracting the coin back into your fingers and pretending that you have taken the coin back with the hand used to rub. Bring the coin back and place it into your collar so that it can have truly disappeared. Begin rubbing your arm with the opposite hand and then “make it disappear.” Show the audience both of your hands and let them know you’ve rubbed the coin into your skin, it’s gone and your hands are empty.