This artwork was originally done by  Ian-exe and you can fave the original artist here: https://www.furaffinity.net/view/26215370/

The raccoon finally has a name. His name is Toby Tumm. And this art piece demonstrates one of Toby's abilities~
Toby can build up massive burps, letting his cheeks swell to massive proportions before unleashing them onto the unsuspecting, or very suspecting, person. His burps tend to be rather wet, slobbery and messy, as anyone caught in them will most likely be coated in drool, globs and the like~ Toby's drool has two features. One allows him to mark his catch, so he can locate them wherever they are~

Another, is that it also tends to turn anyone that's drenched in it into fat Raccoons too~