One style where the raccoon has its mouth open and its tongue sticking out and its eyes x-ed out, its legs dangling limply. Another where it looks like its sleeping, the legs tucked in/curled up into the body. One where the legs are posed in a way where it looks like its running gracefully, and it has a grimace on its face or something.

I don't know. All of these are mere suggestions, it's ultimately up to you. And admittedly, it would be a lot more work to make a mouth for the raccoon. But yeah. Do with this what you will, my friend, and keep creating art

I really enjoy this concept.
However, I think it could be improved if the raccoon had its four legs, but they dangled down limply. That way, the fact that it has a head makes sense, and it doesn't look so cut off. When I say this, I'm speaking more in terms of having the raccoon alive, as a companion that also happens to be a hat. Which admittedly doesn't make much sense, but I really like the idea of having a live raccoon as a hat. Soldier tf2 would absolutely have a live raccoon as a hat.

But as pointed out in previous comments, you're going for the hunter/poacher feel. And if you want to stick to the concept of having the head remain, and not opt for making the hat to be a coonskin; something more taxidermy-esque would be a better fit. Instead of having the different coloured eyes that change from style to style, different poses of taxidermy could work. What I previously said would still stand for my suggestion here, having the legs would be better than not having them.

make it all class and you'll be able to hear the snotty cries of zesty stans in the distance

I know what youre going for, its to fill out the set so it gets the hunter feel. But the execution is lacking. Try to make it actually poached, like have its arms and legs dangling (without jigglebones dont get me wrong) off it and its eyes x'ed

This must be bait.

why engie?

do you need a head? like, most hats just have the tail and the head looks goofy in a bad way and just... off

shite