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Step 6: Draw a couple of curved lines that connect the big circle to the head to form the front part of the raccoon's body.
Step 7: Draw four short, angled lines below the body as guides for the raccoon's legs and feet. The lines in front bend near the middle, then again at the end, while the lines in the back bend just once.
Step 8: Draw a curved line on the right side of the body as a guide for the raccoon's tail.
That's it for the initial sketch! From this point on, press harder with your pencil to get a more defined sketch.
Step 9: Draw the eyes inside the raccoon's head using the lines as guides for placement. First lightly draw two small circles, then make the sides pointier as you darken them. Inside each eye, draw a tiny circle to represent glare and a dot for the pupil. Shade the rest of the eyes using a value that's lighter than the pupils. Draw a few small lines around the eye for extra detail.