Another opinion to add to the pile...maybe they do?? Here in New England, our soil layer is constantly being added to with the breakdown of organic litter. (certainly more so in the forest, where it's not treated as debris and removed). But, the freeze/ thaw activity here, has effects also. While it seems generally accepted that this freeze/ thaw( frost heave) can "push" stones to the surface, could it, at times have the opposite effect?
From the book "Stone by Stone" by Robert M. Thorson (professor of Geology @ University of Connecticut) page 111 [Fantastic book by the way!!]...
"A separate frost-heave process, called frost-push, is effective at shallow depth, perhaps ten inches or less. In this case, the cold is conducted into the ground more efficiently through the stone than through the more porous and organic adjacent soil. Hence the base of a stone, reaches the freezing temperature before the adjacent soil, nucleating the growth of ice that can push the stone upward."
OK...so can we interpret from this, this possible effect from the thaw part of freeze/ thaw cycle

Is it possible that a coin (in that top 10") could conduct heat more rapidly to the frozen soil directly underneath it, allowing it to "settle" before the adjacent soil warms enough to collapse and fill any void beneath the coin??