Except for that annoying rabies thing, they’re just delightful.
:-P
Raccoon are best when taken in the winter months. This is a time when rabid raccoons die off. The ones still alive will show rabid symptoms and it’s best to avoid harvesting them. You should use proper precautions, like wearing rubber gloves, when dressing out and preparing raccoon meat. Wash with plenty of soap and water. If there is question about rabies virus in the meat, proper cooking will kill the rabies virus. Raccoon is best when it is well cooked anyway.