(http://www.h5.dion.ne.jp/~origami/e/common_raccoon.html)
Note that there are two raccoons, one with a simple tail and the other with a striped one. I will advise you to try the striped one first, but if that is too difficult (as that is the case for a lot of folders) you can surely do the simple one.
Here is a picture of the final and CP of the [more] complex one (both owned by Noboru Miyajima):


Rules:
- The submission must have been folded this month.
- Have fun!
The judge for this challenge is Langko.
