I found this tutorial by Stephanie Lynn on her site, UnderTheTableAndDreaming, at this link.
This site is copyrighted so you can use the tutorial but you cannot copy the material and send it to someone else - you can, however, send the link.
Stephanie has great photos. For those of us who are origami-challenged, this is a blessing.
Just take your time. Don't try to rush. Her photos are well-detailed and the folds are reasonably simple.
I cannot imagine anyone who would not love to receive this money-jewelry, not even a guy. It might be the one time he might try on a bracelet.
Some of us might remember making these with wrappers from gum or candies. Whoever thought to take that a step further with money was a genius.
For other projects in my series, just look along the right sidebar for the label "Christmas Gift Projects." I hope to post only tips that do not require knitting, crocheting, machine sewing, tatting, embroidery, or any other skilled technique.
If you are feeling too crushed for time to make your own gifts this season, check my Etsy shop for items for your gift list.