Step 1: Let's start with drawing a wide head for the raccoon. Make the sides pointed where it has extra fur.
Step 2: Add a smaller circle inside the head for the face, and two short, pointy ears on top of the head.
Step 3: Raccoons have dark circles around their eyes like a mask, so draw those around a pair of eyes. Then add a nose and mouth.
Step 4: Draw a short curve for the raccoon's back and two lines for its chest and stomach. Make sure to leave a space for the front leg.
Step 5: Now draw in ovals for the legs and arms. Raccoons are good climbers so the need long toes on their feet.
Step 6: Raccoons have long, bushy tails. Add some stripes to the tail after you draw the outline.
Step 7: Congratulations on completing your raccoon! You might want to color the spots around the eyes and stripes on the tail black. Maybe you'll even give it some grey fur.
How to Draw a Raccoon for Kids – Step-by-Step Tutorial