Abbreviations:
sc – single crochet
ch – chain
ch 1 –chain for rising
slst – slip stitch (half-double crochet)
inc – increase (two sc in one stitch of the previous round)
dec – decrease (two single crochet at once)

Head (in red/brown):
Round 1: start 6sc in a magic ring [6]
Round 2: inc 6 times [12]
Round 3: (inc, sc in next st) repeat 6 times [18]
Round 4: (inc, sc in next 2st) repeat 6 times [24]
Round 5: (inc, sc in next 3st) repeat 6 times [30]
Round 6: (inc, sc in next 4st) repeat 6 times [36]
Round 7: sc in all st around [36]
Round 8: (inc, sc in next 5st) repeat 6 times [42]
Round 9: sc in all st around [42]
Round 10: (sc in next 2 st, inc) repeat 8 times/this is the top of the head/; sc in next 18 st [50]
Round 11: FLO sc in all st around [50]
Round 12: (sc in next 2 st, dec) repeat 8 times; sc in next 18 st [42]
Change to white yarn.
Round 13: (dec, sc in next 5 st) repeat 6 times [36]
Round 14: sc in all st around [36]
Round 15: (dec, sc in next 4 st) repeat 6 times [30]
Round 16: (dec, sc in next 3st) repeat 6 times [24]
Round 17: sc in all st around [24]
Round 18: (dec, sc in next 2st) repeat 6 times [18]
Round 19: sc in all st around [18]
Round 20: (dec, sc in next st) repeat 6 times [12]
Stuff the head.
Round 21: dec until the hole closed.

Mask (in black/dark brown):
Row 1: chain 11
Row 2: 3 sc in second chain from hook, sc in next 8 st, 3 sc in last st [14]. Turn.
Row 3: ch 1, inc, sc in next 5 st, inc 2 times, sc in next 5 st, inc [18]. Turn.
Row 4: ch 1, inc, sc in next 7 st, inc 2 times, sc in next 7 st, inc [22].
Sew the mask to the head leaving the white rim of 2 rows thickness at the top edge.

Muzzle (in white):
Round 1: start 6sc in a magic ring [6]
Round 2: (sc in next 2 st, inc) repeat 2 times [8]
Round 3: (sc in next 3st, inc) repeat 2 times [10]
Round 4: (sc in next 4st, inc) repeat 2 times [12]
Round 5: (sc in next 5st, inc) repeat 2 times [14]
Round 6: (sc in next 6st, inc) repeat 2 times [16]
Round 7: (sc in next 3st, inc) repeat 4 times [20]
Round 8-10: sc in all st around [20]
You can make the muzzle shorter reducing the number of rounds.
Stuff the muzzle firmly and sew it to the head as shown on the picture.

Ears (make 2):
Make ch 2 with white yarn.
Row 1: 3 sc in second chain from hook [3]. Turn.
Row 2: ch 1, sc in each st [3]. Turn.
Row 3: ch 1, inc, sc in next st, inc [5]. Turn.
Row 4: ch 1, sc in each st [5]. Turn.
Change to red (brown) yarn. You need to crochet the white triangle around. Begin crocheting at the base of triangle.
Row 5: ch 1, sc in next 4 st, 3 sc in the corner st of triangle (inc, sc in next st.inc at one side); 3 sc in the corner st (inc, sc in next st.inc at the other side); 2 sc in the corner st, join with slst. Turn.
Row 6: ch 1, sc in next 8 st, inc in the corner, sc in next 8 st [18]. Turn.
Row 7: ch 1, BLO sc in each st [18]. Turn.
Row 8: ch 1, FLO sc in next 8 st, dec, sc in next 8 st [17]. Turn.
Row 9: ch 1, sc in next 7 st, 3 sc together, sc in next 7 st [15]. Turn.
Row 10: ch 1, sc in next 6 st, 3 sc together, sc in next 6 st [13]
Fold the ear front side inside and sew the edges of the last row. Turn it out.

Heel (make 2 in black):
Round 1: start 6sc in a magic ring – this is the base.
Round 2: fingers: (ch 3, slst in second chain from hook, slst in first st, slst in sc of the base) repeat 3 times.

Palms (make 2 in black):
Row 1: ch 2, 3 sc in second chain from hook – this is the base. Turn.
Row 2: fingers: (ch 3, slst in second chain from hook, slst in first st, slst in sc of the base) repeat 3 times.

Tail:
When making color changes, don’t cut the yarn, hold it inside the detail.
With black yarn
Round 1: start 6sc in a magic ring [6]
Round 2: (sc in next 2 st, inc) repeat 2 times [8]
Round 3: (sc in nextst, inc) repeat 4 times [12]
Round 4: (sc in next 5st, inc) repeat 2 times [14]
Round 5: (sc in next 6st, inc) repeat 2 times [16]
Change to red yarn.
Round 6: (sc in next 4st, inc) repeat 3 times, sc in next st [19]
Round 7: (sc in next 4 st, inc) repeat 3 times, sc in next 4 st [22]
Round 8: (sc in next 4 st, inc) repeat 4 times, sc in next 2 st [26]
Round 9: sc in all 26 st [26]
Change to white yarn.
Round 10: sc in all 26 st [26]
Change to black yarn.
Round 11-12: sc in all 26 st [26]
Change to red yarn.
Round 13-15: sc in all 26 st [26]
Change to white yarn.
Round 16: dec, sc in next 24 st [25]
Change to black yarn.
Round 17: dec, sc in next 23 st [24]
Round 18: dec, sc in next 22 st [23]
Change to red yarn.
Round 19: sc in all 23 st [23]
Round 20: dec, sc in next 21 st [22]
Round 21: dec, sc in next 20 st [21]
Change to white yarn.
Round 22: sc in all 21 st [21]
Change to black yarn.
Round 23: (dec, sc in next 5 st) [18]
Round 24: sc in all 18 st [18]
Change to red yarn.
Round 25: (dec, sc in next 4 st) repeat 3 times [15]
Round 26-27: sc in all 15 st [15]
Stuff with fiberfill.
For all next rounds make 1 dec in a round until you have 6sc, then pull the opening.
If you want the tail to be bent, you need to insert wire for frame in it or to make some dc instead of sc on the one side of the tail –the round becomes higher and the tail will be bent (for example, in rounds 9,13,15 make sc in 5 st, dc in next 5 st, sc in next 16 st [26].

Body (in red/brown):
Row 1: ch 35
Row 2: sc in second chain from hook, sc in next 33 st [34]. Turn.
Row 3-33: ch 1, sc in next 34 st. Turn.
You should have a rectangle. Prepare the wire as in the picture below.
Mark the middle of the small sides. Fold in half each corner of this rectangle and sew the edges carefully till the marked stitches. Insert wire for frame. Stuff with the filler. Close the holes.
The body can be used far (the raccoon will be slim) and wide (the raccoon will be fatty). I prefer fatty raccoons.

Tummy (in white yarn):
Round 1: ch 4
Round 2: sc in second chain from hook, sc in next st, 3 sc in first chain, then work with the other side – sc, 2 sc in last st [8]
Round 3: inc, sc in next st, inc 3 times, sc in next st, inc 2 times [14]
Round 4: (inc 2 times, sc in next st, inc 2 times, sc in next 2 st) repeat 2 times [22]
Round 5: (sc in next 9 st, inc 2 times) repeat 2 times [26]
Round 6-7: sc in all 26 st [26]
When sewing tum to the body stuff it with the filler.