Draw a small oval for the head
Add two rounded ears on top
Sketch a smaller oval for the snout
Draw two circles for the eyes
Add a black mask shape around the eyes
Draw a small nose at the tip of the snout
Add a curved mouth line under the nose
Sketch a rounded body below the head
Draw short front legs under the body
Add back legs with slightly bent shapes
Draw small paws with simple toes
Sketch a long fluffy tail
Add several curved bands across the tail
Refine the outline to make the fur look soft
Erase extra guide lines
Darken the final lines
Color the raccoon gray, black, and white