Yes, it has been done, such as the link below.

Unfortunately, building them efficiently is difficult. That implementation by the Austrian scientists depended on a supercooled trap for trapped calcium ions. All that supercooling wastes vastly more energy than you save from a single gate.

Research is ongoing onto how to realize a reversible gate at a practical scale, but it's a very long way off.

You can also build simulations of reversible gates using conventional technology, but they suffer from the same losses as conventional computers do now. A truly reversible gate requires the kind of frictionless interaction that only quantum computing can create.
Source(s):
http://scitation.aip.org/getabs/servlet/GetabsServlet?prog=normal&id=PR...

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