You will need: A salt or pepper shaker, a tissue, a table to do it on and a coin.
First sit down at a table with no one behind you.
Next get someone else to sit on the OPPOSITE side of the table.
Tell them you are going to make a coin go through the table.
Then place a small coin on the table put the salt/pepper shaker on top then cover it with the tissue. Then say some common magic words e.g: Abra Kadabra Alakazam!
Then hit the top of the top of the salt/pepper shaker covered with the tissue and then ask them if they saw the coin go through. They will obviously say no. So then lift it up. While your lifting it up look confused.
Repeat that then repeat it again but when you repeat it for the second time look really confused then try to get their attention on the coin then quickly drop the salt/pepper shaker in your lap and keep its shape in the tissue Then attempt to make the coin go through for the final time hit the tissue and... BAM!!!! Then say: Oh No I made the wrong thing go through the table then bend down as if your picking it up then bring it from your lap back onto the table.