Step 10: Below the nose, draw a long, horizontal line that's made up of short strokes for the mouth. The strokes for the mouth should stretch from the left edge of the muzzle guide to the right edge. Under the raccoon's mouth, draw an even longer horizontal line that's made up of short strokes for the chin and bottom of the head. As you draw the strokes, follow the path of the first circle so that the line curves up on the sides.

Step 11: Continue to draw short strokes on the left side of the mouth to create the shape of the raccoon's muzzle. Curve the path of the strokes to the left and then up so that the muzzle is wide. Sketch lightly at first. Continue to draw the strokes along the path of the guide and then curve them back down so that they end on the nose. On the right side, draw a similar line made up of short strokes. Start on top of the raccoon's nose and then follow the edge of the muzzle guide.

Step 12: Draw a series of short strokes along the arc on the top, left side of the head for the first ear. Add short strokes on the sides of the arc and on the bottom for the furry base of the raccoon's ear. Draw a couple of rows of short strokes within the arc for the fur inside the ear.

Step 13: Use the arc on the right as a guide to draw the raccoon's other ear the same way as the first ear. Draw a series of short strokes along the path of the arc and across the bottom for a furry texture. Inside the arc, draw a couple of rows made up of short strokes for the ear's furry opening.

Step 14: Use the first circle as a guide to draw the rest of the head shape. Draw short strokes along the top edge of the circle to connect the ears but make the shape flatter. On the left side, draw a long, curved line that's made up of short strokes for the furry side of the head. The line should start at the ear and end at the chin. Pay attention to how far this line curves away from the original circle. On the right side, draw a similar line that's made up of short strokes for the other side of the raccoon's furry head. This line should also start at the ear and end on the chin. Pay attention to how much it curves outward.