I used to make them back in the 90's. I do not have a patern but you can make them easy. the sides are 2 regtangles. to size them rap a string around your head and measure it. the 2 rectangles will be sew together with an easy stitcher or heavy needle and carpet thread. so you have to have 1/4 in on each rectangle for the seem. you want the rectangles wide enough to come down a little over your ears. 4-5 inches wide I'm guessing.
you lay them fur to fur and stitch through the leather side of the pieces. the seam goes in the back. The top is going to be a circle of sorts only longer.
Use the rectangles pushed into the head shaped cirle to take a paper and draw around the top to make a pattern for the top.
If you want the face you will draw this patern on the hide behind the face of the racoon the face goes turned down over the front of the rectangles and pined down with a few stitches going in through the face and rectangles tied inside the hat.
you sew the top on with the hat tuned inside out or leather side out put the edge of the top with the edge of sides and sew around with the easy stitcher. sew the tail on the back. Make a liner out of black quilted cotton bating / cloth from a sewing store the same as the leather only a little smaller so it fits inside sew the liner pieces together then sew all around the bottom of the hat and a couple of stitches are placed around the top and hidden in the fur. then turn the hole thing from inside out to outside in.
I used to make them out of beaver. I knew a beaver skinner that could shave a beaver very thin when he skinned it. I think my favorite was a bobcat pelt and then the skunk 2nd favorite. I made a coat by taking apart a swued leather coat and using it for a pattern. It had assorted furs sew into it. I used a chrome tan process that was published at the time.
