The Magician shows three coins.he drops 2 into his hand and 1 behind.The magician says"How many?",The spectator says "Two".The magician shows three.The magician did it again.2 in hand 1 behind.He showed three.This time,The magician dropped 1 coin into his hand,2 coins behind.The spectator said 2,but the magician showed his hands empty.
The Secret:You need a setup.4 coins.Finger palm a coin,(middle finger and forth finger gripping the coin) take 2 coins dropped it into your other hand.But at the same time,drop the finger palmed coin.Then put the last one behind you.(Or in your pocket).But actually you finger palm it.Now ask how many coins.The spectator will say 2 but you show three.You say "don't worry we'll do it again.Do the same routine.If the spectator says "three" say "very good" if the spectator still says "two" say nevermind here's something more impressive".Now take one coin and make it look like you put it into the other hand but you quickly put it into your hand.Then use your hand with one coin in it to take the remaining two.And put all three behind you or pocket.The spectator will say "Two" or "One".Usually for me people say "Two".Anyway,they will say a number but you show your hands empty.
This is a cool trick but needs a little bit of practice but anyway good luck.