How to draw a Cute Chibi Racoon
Draw the simple guides with the usual circle and and cross. for the body do an oval shape and a long sausage to mark where the tails is.
Now do the markings around the eyes and draw the furry body down to the place where the tail is to be.
Next, add rings to the tail and put little lines in differing positions all over the raccoon to make it look fluffy