So, I wanted to practice drawing a Tanuki, since not all characters in the world are 162 pounds. So, A figured one of two things:

1) I love tanukis, and would love an alternate character to be one. So, I drew a bare bones ref for a tanuki. Besides the swirl tail, there are no real definitions for this character... I'll work on that

2) Practice for reference sheets, mostly because it works a character from two different angles (more if you can fit it).

The weight look is a little off, so I am going to try to improve that.

By the way, I tried drawing it with giant testicles, like most of em, but It didn't sit well in my head. I prefer to be a clean artist anyway.