Download the raccoon template, print and cut out the pieces.
Attach the top head part of the raccoon to the bottom part, making sure to align the edges.
There will be a small gap between the top of the mouth and the bottom of the gray head. This is where the nose goes. Glue the black nose halfway on the gray piece and the white piece.
Glue the dark gray raccoon eye part on either side of the nose. Use scissors to trim off the excess paper.
Place the eyes on the dark gray piece you glued on in the previous step and glue in place.
Use the .75" circle punch or scissors to make two small circles. Glue these circles on as cheeks just to the outside of the eyes.
Glue the head to the raccoon body.
Complete the ears by gluing the inner ear to the outer ear, then glue the completed ears to the top of the raccoon's head.