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This first step is very important, because a coin with a low silver percentage mixed with other metals will make for a discolored ring. American quarters made before 1964 are 90% silver, while quarters dated 1965 and later are mixed with copper and nickel. Because of their silver percentage, pre-1965 quarters make excellent rings.  Feel free to use other coins, just make sure to Google them beforehand and find out what percentage of silver they are. There are lots of coins to choose from on sites like eBay. The larger the coin, the thicker the ring. A quarter is a great size, but half dollars may actually work better for someone with larger fingers, or someone desiring a thicker band.  It is perfectly legal to make rings out of U.S. coins, despite what many people think. It’s important that the surface is smooth and sturdy, so the coin does not become warped. Don't worry if you don't have an anvil, because any hard metal surface will do just fine. The surface should be somewhere comfortable because you will be working on it for a good while. It is important to tap and not pound on the coin, or your ring will become distorted. Roll the coin on the hard surface as you tap along the edge.  The ring will slowly start to get smooth and will begin “mushrooming” out. In other words, the perimeter of the ring will start to widen as you tap, and a lip will form along the sides of the coin. This step of the process will take you the longest. You should notice the lip forming after about fifteen minutes of tapping, and it can take up to an hour for the ring to be as wide as you'd like.  Continue tapping along the side until the width of the lip is the desired width of the ring. This will take a long time, so turn on the television or some music and make yourself comfortable. A good measure of your progress is to watch the writing along the perimeter of the ring. Slowly but surely, that writing should move to the inside of the lip.

Summary:
Find a coin that’s at least 80% silver. Place your coin on a solid pounding surface, such as an anvil. Begin tapping gently along the perimeter of the coin with a hammer.