Reverse The central part features an inscription — the word 'POLUSHKA'. Above the inscription is the numeral '1.'. Below the inscription is a decorative line, and beneath it, the mint year '1807.'. A double linear rim runs along the edge of the coin.
Obverse The center of the obverse is occupied by a double-headed eagle — the coat of arms of the Russian Empire. Both eagle heads bear crowns, with a larger third crown between them. On the eagle's breast is the coat of arms of Moscow — a shield depicting St. George the Victorious on horseback, slaying a serpent with a long spear (the serpent's head is to the right). The shield is surrounded by the chain of the Order of St. Andrew the Apostle the First-Called. In its right talon is a scepter, below which is the letter 'K'. In its left talon is an orb, below which is the letter 'M'. Together, the letters indicate the Suzun Mint. A double linear rim runs along the edge.