The magician borrows a quarter (which can be marked for later identification) and makes it vanish. Next, he removes a plastic box from his pocket.
Then the handkerchief is shaken out. The coin is gone. A spectator is invited to open the box. Inside he finds another box, tightly closed. Inside the second box is found a third, and inside the third, a fourth, smaller box is discovered. Inside the final, smallest box is discovered the missing coin.
To perform this great trick you only need to be able to vanish a coin.
If you don't know how then we suggest the "Devils Coin Bank". Combine the Devils Coin Bank with the Coin In Nest of Boxes and you have a great routine.