Felting needles work by compacting the fibres you punch the needle through. To begin to shape your miniature raccoon's head, punch your needle in a straight line across the centre of the ball you created in the previous step. You only need to punch this line on one side of the ball, do not go completely around the ball.
As you punch, you will tighten the fibres in this area creating a line between the part of the ball that will become the forehead and the part that will become the muzzle. Don't work this area too much, just get it to the rough shape pictured above. These instructions are for a 1:12 or dollhouse scale raccoon. If you felt your wool tightly, your raccoon may be smaller than this scale.
Remember to leave some loose fibres on the ball in the area which will become the raccoon's neck.