Not as difficult as it looks. I like this because it's just like weaving. There's a fish I'll be posting that uses a similar technique.

Difficulty : Beginner
Number of Bills : 1
Denomination Recommended : any
Credits : The Guide to Hawaiian-Style Money Folds by Jodi Fukumoto.

Diagram [PDF] (currently none available)

Front
Star Button 01-01
Back
Star Button 01-02