To collect all 15 Mr.Racoon Dolls you have to beat the game at least twice with both characters, one in 'First Run' and the other in 'Second Run'.

On top of one of the shelfs in the "West Office" 1F

In the corner of the "S.T.A.R.S Office" on the desk.

In the corner of the "Firing Range" in the Basement.

Behind the bag in the "Break Room" 1F.

Outside "Chief's Office" on the hallway table, pretty much unmissable.

At the dead end in the hallway behind the "Clock Tower"

After the runaway from the 'gator in one of the corners before climbing up the ladder.

To the right of the "Incinerator" when playing Ada.

In the corner before entering the "supplies Storange Room" in the sewers.

Near the ladder on a shelf in the lab "cafeteria"

Inside the "Nap Room" of the lab after restoring the power.

When playing the "2nd Run" right after the underpass.

On a shelf in the "East Storage" room that requires the "Heart shaped key"

Inside the Bus.
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In the shelf right after entering the "Nursery" on 2F of the orphanage.

NOTE: You CAN collect all Dolls in "No Time to Mourn" within ONE run, by, you know, walking back the other way.

On the shelf of the right side in "Kendo's shop"

On top of a vent in the "Machinery Room" where you fought birkin in the main game.

Near the "ramp" you slide down in the main game, above you.

Follow the "Lower Waterway" 'till you reach the Ivy zombie and get him out of the way.

On the bench in the "basketball Court", yes the one with 3 lickers.

Inside the Ambulance.

At the end when all Prison cells opens run back and take the sidepath, the doll is in one of the broken cells.

On top of one of the "metal carrier" after riding the Lift in the "Pump Room".

At tthe PC desk in the "Security Room" where MR.X comes out.

Behind the backdoor, just wait till it breaks open.