To make ears, gather two small 1/4 inch ball of grey fleece. Match them closely for size. Punch your needle through each ball repeatedly on the needle felt mat, until the ball has become a matted circle. Flip the circle over and felt it from the other side. This will form an ear for your miniature raccoon. If you want you can add a bit of darker or black fleece to the centre of the ear to color it. Just gather a bit of dark fleece and punch it into place with the needle.
To attach your ears to the head, place the ear in the right spot, and carefully use your needle to punch through the base of the ear and into the head fleece. Be careful not to poke your fingers! Felt the ear securely in place at it's base. If it is not facing the correct direction, turn it with your fingers and continue to work the needle through the ear until you are happy with its position.
Notice in this photo how the head is beginning to be shaped, and how there is still a loose group of fibres at the neck which will allow the head to be felted on to the body.