Variety Equivalents:
Breen 1609, Cohen SR-24

Notes:
PCGS makes no distinction between the so-called First and Second Restrikes, instead lumping them together.  PCGS has graded 20 Restrikes, the finest of which are two PR-66 Browns, one PR-66 Red and Brown, and one PR-64 Red. 

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Images courtesy of Superior Galleries

Significant examples:
"Proof-63" (illustrated above).  Ex - Superior Galleries New York ANA Sale, August 1-3, 2002, Lot 195, illustrated, where it was described as follows: "1847. Second Restrike. Breen 1-C Rarity-6-. Proof 63. Light to medium steel brown with underlying faded mint red on both sides and delicate overtones of light bluish steel and iridescent rose. The fields are moderately reflective. There is a fine hairline in the field right of the main curl and a few specks of very light carbon, largest at the base of the 8 in the date. Sharply struck on a thick planchet, Coleman's Group I, Breen's Series IV. Weight 86.9 grains.  Ex E. A. Maust 1920-A. Maust (son)."


Sources and/or recommended reading:
"American Half Cents, the 'Little Half Sisters' (second edition)" by Roger S. Cohen, Jr.

Walter Breen's Complete Encyclopedia of U.S. and Colonial Coins" by Walter Breen

"The PCGS Population Report, July 2003" by the Professional Coin Grading Service

Relevant collector organizations:
Early American Coppers Club