Step 1: Make the outline of the head look like a pile of mashed potatoes.
Step 2: Then, draw in the eyes about mid way up and centered in the face.
Step 3: The nose will go below the eyes and can be marked with dots.
Step 4: The snout can be made to surround the nose nearby.
Step 5: Draw in the broad eyebrows as a fur pattern, beginning just over the eyes and going all the way to the outer cheeks.
Step 6: Finally, draw an ear, shaped like a small sea shell, on either side at the top of the head.
How to Draw a Raccoon Face – Step-by-Step Tutorial