Gather white strands together to make a loose thread about 1/4 inch in diameter and at least 2 inches long as the base for the tail of your dollhouse scale raccoon. Roll it between your hands to gather it, then lay it on your foam and felt it lightly so that it holds together when you pick it up.
Take small amounts of black fibre and roll them between your fingers to create thin strands of thread. Wrap a loose black thread around the white thread, somewhere near the centre of the thread. Make a wrap which is between 1/8 and 3/16 of an inch wide. Needle felt the black thread to the white thread.Continue to wrap and felt bands of black thread to the white thread approximately 3/16 of an inch apart.
When your tail is almost complete, trim the end of the white thread that will become the tail end, so that it ends just below a wrap of black threads.
Roll a small ball of black fibres and felt them to the end of the tail, joining them to the lowest black wrapping group.
Leave the other end of your white tail fibres free to join to the body in the next step
Felt the tail white and black sections so that they are roughly the same thickness. You do not want to make the tail too stiff or it will be hard to pose later.