This is a 3d-printed head-base that can be used to build a raccoon puppet. Fake fur can be glued on.
I made the 3d-model in Lighwave and printed it in PLA on my Flashforge Creator 3d-printer.
You can get the 3d-model at http://www.thingiverse.com/thing:1293161

The model is scaled for costume size (I printed the puppet version smaller) - based on my measurements. I have a small head - you might have to scale it up if you want to use it for a fursuit.