Now as you can see the raccoon will look like this when you are done sketching out this next step. Start with the face and sketch in his eyes first then his mouth. After you do that sketch in the rough lines to form the mask that is over the raccoons face. Shape out the ears and also sketch in some fluff for them, then work on getting the shape of the body in order by sketching in the butt end and chest fur. After that the last thing you will need to do is draw the nails on his toes.