Where can I find raccoons?

According to the comments on this video, this is a pretty consistent spot to find a raccoon if you circle around the rock after killing one.

The location is near the southwestern corner of the map in the Sacred Lands side of the map, I believe.

It doesn't seem like a very quick thing to farm, but if I remember correctly, you only need a couple of raccoon skins in the entire game.

Raccoons can be found in the bottom left of the map, see this image:

And zoomed in:

There are a variety of animals here:

• boars
• foxes
• geese
• rabbits
• raccoons
• rats
• turkeys

In the river nearby are trout and salmon.

The location shown is fairly free of machines. However, in the vicinity (particularly to the west) are dangerous machines including Stalkers and a Stormbird.

And you will need to be patient. Keep looking for raccoons using your focus. Then mark them to track. They respawn eventually.