He now inserts a corner of the card inside the folded bill and pushes it. The corner projects out from the top of the folder apparently penetrating right through the bill. The folder and bill are freely displayed with the card clearly penetrating through the bill. He then pushes the complete card through the bill, and out from the top of the folder.
He takes the bill from the folder and show it completely unharmed. He returns the bill to its owner who can examine it thoroughly. A very convincing penetration illusion. Complete with card, folder and detailed instructions. Use any borrowed bill.