Here original. All images increase.

At first draw a tree with branches and arrange a circle where there will be a head of a raccoon.

Draw a muzzle, ears, eyes and a nose.

Further draw a body of a raccoon.

We imitate wool on the head and we define borders of dark wool at a raccoon, thus previously having erased the main lines of the head. I did not erase that it was visually visible. Do not forget to click on images to consider details.

Then having erased lines of a body at a raccoon, in the same places we imitate wool. These are simply curve various length, being close to each other and the direction in the direction of growth of wool at an animal.

We paint over dark area of a body of an animal NV pencil, i.e. not light tone.

We take a pencil 2B or 4B and we draw wool about eyes small curves close to the friend in the direction of growth of wool. Increase the picture, having pressed it that to see it. Further we draw wool on the head, we darken in ears and a nose.

I did not leave white sites for moustaches for a raccoon, leave. We draw wool on paws, watch the direction of wool.

We draw wool on a stomach at a raccoon.

I said that it is necessary to leave a place for moustaches if you did not make it try it to make a rubber tip. At the left draw wool about the head lighter tone NV pencil, also to them we paint over a pad of an animal. Look at the original (photo) of a raccoon to understand how wool in this place is located. Also can walk an eraser to clarify this place.

Dorisovyvayem of a raccoon. The tail alternates color black and not really.

Reached a tree. Make shading light tone.

By method of curls, ringlets we imitate tree bark. Between fingers at a raccoon on a tree we paint over in the dark color.

Well that's all. Drawing of a raccoon is ready.