1. Start with your legs apart, a little further than shoulder length. Now you can either jump into it, which is harder but looks way better! Or you can put your hands on the ground first and then jump into it. Use one or two hands, it is easier with two hands, but keep practicing until you get it with one hand, and practice until you can jump into the one handed coin drop.
2. What you do is place you hands on the ground. Then you go like you are going to flare or like a air windmill. Instead of holding yourself up, let yourself be lowered down, with either your right or left hand depending on which is more comfortable for you. (Right for me)
3. As you lower yourself to your back, keep your legs up above the floor. From this position you can either go into a windmill, but to finish the coin drop you would roll from your right shoulder to your left. From there you would place your hands on the ground on your left/right side of your body. And push yourself back up on to your feet.