There is a design of the Lincoln Memorial in Washington D.C. on the back of the penny. Also are the words "United States of America" and "E Pluribus Unum" and, lastly "One Cent".
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The head of a penny is obviously the queens head, and the tail is that thing on the other side of the penny.
Your answer depends on the date on the penny.
The building you find on the back of a penny is the United States Capitol. The design, known as the "Lincoln Memorial" on the reverse side of the penny, features a view of the east front of the Capitol building in Washington, D.C. This iconic structure serves as the meeting place for the United States Congress and is a symbol of American democracy and government.
Well, I think there are 22 steps on the back of a penny.
Which penny are you referring to? WikiAnswers is international, so make sure you specify if it's a U.S. penny, a Canadian penny, a British penny... I have a U.S. Cent which is commonly referred to as a penny. On one side, it has Lincoln's head. Above him, "IN GOD WE TRUST," to his back, "LIBERTY," and to his front, "1999 D." On the flipside is the Lincoln Memorial. Above it is "UNITED STATES OF AMERICA" and "E PLURIBUS UNUM" (Latin, meaning "Out of Many, One"), and below it is ONE CENT. I don't have access to any other countries' pennies at the moment.