## R, <strike>60</strike> 59

    cat(intToUtf8(c(x<-rbind(97:122-diag(26)*32,10),x[,25:1])))

Improvement based on the comment by @JayCe.


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Former version:

    x=rbind(97:122-diag(26)*32,10)
    cat(intToUtf8(c(x,x[,25:1])))

This is based on ASCII codes that are transformed to characters.