A trio of Raccoon images illustrating the steps to achieve the final (bottom) image.
Top Image: My initial sighting of the baby Raccoon and of Mom's/Dad's tail. It appeared initially that the adult was wedged tight between a branch and the trunk. Junior is looking up at the adult wondering what all the commotion is about.
Junior pops down into the hole just as the adult frees itself and peeks over the top. Shucks!
Photoshop to the rescue, by enabling the cloning of junior from the top image to the middle image to get the combined look. Trickery, you say. I say "CUTE!".