Reverse The central part features an inscription—the word 'POLUSHKA'. Above the inscription is the numeral '1.'. Below the inscription is a raised line, under which is the year of mintage '1803.'. Below that is the abbreviation 'E.M.' (Yekaterinburg Mint). Closer to the edge is a border of two lines. The coin's rim is made of protruding denticles.
Obverse The center of the obverse is occupied by the lesser coat of arms of the Russian Empire—a double-headed eagle with wings spread. The eagle's heads bear crowns, and a third, larger crown is above and between the heads. 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). Surrounding the shield is the chain of the Order of St. Andrew the Apostle the First-Called. Around the edge, encircling the eagle, is a continuous border of two lines. The rim is decorated with denticles.