This was a commission for Farel (http://farel13.deviantart.com/) who asked for a ponified version of a raccoon character created by Littlenorwegians (http://littlenorwegians.deviantart.com/)
This one was a little different, as the character had been ponified before, so I did have an idea to work off of, but I was given freedom to ultimately handle it how I wanted. In the end, I used the mane, tail, body type, and cutie mark of the previous ponified version, but I tried just kind of doing my own thing with it.
Raccoon Character: http://keali.deviantart.com/art/LittleNorwegians-mascot-design-373133563
Original Ponified Version: http://stinkehund.deviantart.com/art/Raccoon-OC-314505251