A raccoon can turn almost any structure into a den. Raccoons do not make a habit of building their own dens, but rather they look for empty places where they can easily stow away, and they move right in. As such, it is possible to create a home for a raccoon. If the right conditions are met, he just might move in.
Create or find plans for a suitable raccoon house. Be on the lookout for any design for a small wooden structure with a single entrance and a fair amount of space inside. Plans for a doghouse are suitable if you don't want to create your own plans.
Use a manual or power saw to cut the plywood to size. You should end up with a front wall, back wall, two side walls and the roofing. You can also create a bottom piece if you want the structure to be completely enclosed, although this is not necessary.
Cut an opening into the front wall panel. The opening should be large enough that a raccoon can comfortably climb inside, but not so large that a bigger predator could follow. Raccoons are accustomed to tight spaces, as they regularly burrow in hollowed-out trees, so do not make the entrance too large.
Attach the two side, back and front panels together, using the hammer and nails. Use two or three nails per corner for stability.
Add the bottom in the same way as the side panels, if you are adding a bottom to your raccoon house.
Fashion the roof on top of the raccoon house. Use hammer and nails to connect the top or roof according to the pattern or plans. If you are creating a raccoon house from scratch, choose a flat roof for the sake of simplicity. Otherwise, a pitched roof is an attractive option worth pursuing.