the eyes of your raccoon. just sketch two circles for the eyes and two others, behind the first ones, for the patches.
illustrate the jaw by drawing an oval shape. you can also add a small circle above the eyes to create the forehead. the body will be represented by a long and narrow rectangle.
add two circles on top of the head. they will be used later to form the ears. once you are done, draw the back legs with an oval shape and a small rectangle like shown above.
finally, complete your first draft by adding the tail using a big oval shape. the legs on the front can be represented 