Place your raccoon's head just above the front legs, with the soft unfelted neck area along the body.
Use a coarse felting needle to work the head and body fibres together to felt the head in place. You don't need to shape a rounded neck, raccoon's have very short necks covered by fur.
You can stop felting when the head is securely in place. Check the measurements of the raccoon to check that it is still within the correct size for 1:12 or dollhouse scale.