I do this activity with 2nd graders during our Relationship unit when we talk about having a relationship with yourself.
One the front page, I have each student write 3-5 qualities about themselves that describe them in the coin.
Once they are done, I have the class walk around the room and exchange their papers with as many students (as time allows). On the back of the sheet, each partner writes a positive characteristic that describes their partner in the coin. Students enjoy reading about what other people wrote in their coin.