Step 1: Draw the eyes by drawing two small dots side by side.
Step 2: Now draw an uneven square square with rounded corners for the head. Draw two small lines beneath the eyes making the snout.
Step 3: Draw the mask by drawing a tiny circle for the nose on the snout and then drawing a curved line starting from the nose, going on top of the eyes, twisting on the forehead and coming back to the nose.
Step 4: Draw two small inverted "U" shaped ears on either side of the top of the head. Draw smaller curved lines inside the ear for detail.
Step 5: Now we draw the whiskers. Draw small straight lines fanning out from either side of the nose. Make sure to spread them out till the sides of the head.
Step 6: For the body draw a curved fuzzy line starting from below each ear. Make the right one more curved and longer than the right. Draw a smaller curved line below the left ear going halfway below the nose, this is the neck.
Step 7: Let's draw the feet now. Draw four thin toes at the bottom of the left side of the body and then draw a fuzzy curved line to connect it to the other side of the body. Now draw a long straight arm below the right side of the body. Draw tiny grooves for fingers. Now draw a furry "V" between the arm and the leg and draw a long curved arm with grooves for fingers at the end. This is the other arm.
Step 8: Draw the tail on the left side of the body by drawing two fuzzy horizontal lines and joining them by a "C" at the end. Now draw black and white colored vertical lines on the tail.
How to Draw a Realistic Raccoon – Step-by-Step Tutorial