Certainly not as hard as some of @Insider 's, this TPG certified example shows some of the undertype; makes you wonder what they were thinking! 1st image is TPG’s, detailed images mine:
I'm a bit Stump, I looked at what appears to possibly be struck over a 1793. Not as easy as you say @Jack D. Young
I see what looks like a star by liberty's lips in the top photo. I don't see what's in the green circle in the second photo. Something's going on underneath the "one cent"... I'm with Mr. Q, not easy enough for me to see.
Much bigger ONE CENT letters are visible underneath the struck ones. Looks like a cull later date Large Cent was used as a planchet. Also it's kinda funny that you posted a thread about a 1796 cent the same day I got this in the mail:
I believe that she is struck over a Matron Head. Clue is that there is a visible top and bottom line of the tiara on the under struck coin.
I wrote articles on this one in both EAC's PW and Coin Week; XRF testing compared to a genuine mint product, which the over struck 1796 is certainly not!