Download the raccoon template, print it, and cut out the pieces.
Begin by painting the paper plate with 1-2 thin coats of gray paint. Let it dry completely before moving on to the next step.
Next, glue the eye spots to the lower face.
Glue the eyes to the eye spots.
Position the face in the center of the paper plate and glue it in place. Optionally, trim the paper plate off below the raccoon's lower face.
Now, glue the inner ears to the center of the ears.
Finish off by taping the ears to the back and top portion of the paper plate.