A spectator cuts the deck of cards into four piles. From each pile three random cards are dealt onto each of the other piles. The top card of each pile is turned over to show the four Aces.
Prep work: Place all four aces on the top of the deck.
1. You banter for this trick could be "I am going to show you how I never loose at poker"... Then tell a spectator to cut the deck into two piles. Once they have done that, tell them to divide the two piles into four.
2. In your head (mentally, not outloud) -- name the piles one to four: four being the top pile with the Aces.
3. Have the spectator pick up pile one, put the top three cards onto the bottom. Then deal the (now) top three cards on top of the other piles (piles two, three, and four). One card to each pile.
4.Instruct the audience member to continue, in order, to do the same with the other piles.
5. After the audience member is finished with the last pile. Just turn over the top card on each pile to reveal the Aces... as you do so you can say "It's All Aces!".
Notes: As with all the card tricks on this site, you should have a deck of cards in your hand and go through the motions of performing the trick so that you can understand it easily.