the obverse photo looks like the 2x2 is off by a degree or two in straightness compared to the reverse photo where the 2x2 looks straight. once you factor that into to the reverse photo showing the rotation, Id say it is a couple percent rotated. Its a neat find but I don't think this would be enough to truly call it an error. But thats just my thought
Small rotations like this are quite common. At 10% you are getting up to the noticeable level on simple inspection which makes it cool but not hugely valuable. http://www.error-ref.com/rotated_die_error/
That small of rotation is within mint specification of strike tolerance. This has been talked about on the boards before. The consensus is anything 15% in either direction, 30 degree total, would be considered normal in the minting process.
Sheila.. don't forget to post these coins in the Error Coin Forum. The rotation is even less than the last coin you posted.
a few hints Sheila, before putting a coin u think is rotated into a 2x2, draw a line down the center length ways before folding it, you'll see the rotation better and if you use a lot of 2x2's, only 3 staples are needed to hold it closed (in triangle formation), and you should invest in a flat cinch stapler...like this http://www.wizardcoinsupply.com/product/max-flat-clinch-stapler-full-size.html
That rotation actually looks like 6%. Regardless, that cent would look really nice in a set because it appears to have no spotting, and well struck.