(aka Abe Lincolning) The process of pretending to drop a penny on the ground, turning around, and getting on one's knees to "pick it up" in order to achieve the act of performing a blowjob on the person walking directly behind you (can be used to reference any blowjobs performed as well).
She is the best at dropping a penny, her nickname is the US Treasury
I met this chick at a party last night. She totally dropped a penny on me.
I drop pennies 24/7
You just got lincolned!