1. To make small penny appliques, center 40 C circles atop 40 B circles, mixing colors in a pleasing manner (Diagram 1). Then place 40 D circles atop these pairings. Baste in place.
2. To make large penny appliques, center remaining B circles atop three A circles, again mixing colors in a pleasing manner (Diagram 2). Then place three D circles atop these pairings. Baste in place.
3. To make tongue appliques, place four E circles atop four F tongues, centering the circles on the oval ends (Diagram 3). Baste in place.
4. Using black pearl cotton, blanket-stitch the small circles to the larger circles and tongues. To blanket-stitch, pull your needle up at A (Blanket Stitch Diagram), form a reverse L shape with the floss, and hold the angle of the L shape in place with your thumb. Push your needle down at B and come up at C to secure the stitch. Continue in the same manner.