Raccoon kits or cubs (whichever term you prefer, since it seems nobody can agree on one) are born very lightly furred, with a faint mask. They typically weigh three to five ounces and 4-6 inches long with 2-2 1/4" tail. Pigmented tail rings will either be present or will appear at about one week of age. Their eyes are closed and so are their ears (ear are pressed tightly forward to the head.) The head seems large in comparison to the rest of the body. When hungry, cold, or not in contact with another warm body, the babies will start chattering, whine or twitter like birds. They can crawl in a spider-like fashion with all four legs in extension, but cannot climb or stand and support their full weight. The eyes open at about two to three weeks, the ears shortly thereafter.
They will be VERY vocal at this age. They will churr, growl, hiss, and give an alarm snort.
By 4 weeks they are about 12-13" long. When five to six weeks old, most can walk, run, and climb very well.
Seven-week-old babies will engage in active (and sometimes rough) fighting characterized by growling, squealing, biting, wrestling, and imitating adult defense postures. They remain in their birth den until they are about seven or eight weeks old, at which point their mother moves them to a series of alternate dens.
After about eight to nine weeks of age they begin eating solid foods in the wild and by 10 weeks they are traveling with their mother.
By four months old, they will be completely weaned and somewhat independent. Raccoon mothers with babies enjoy a privileged position in the raccoon hierarchy for as long as the babies remain with the mother.
Other raccoons will defer to a female with babies in feeding situations.
For rehabbers, the appropriate age for releasing hand-raised baby raccoons back into the wild is 16 to 24 weeks. This of course would be subject to the season of the year and the readiness of the animal.
I prefer to wait until they are at least 20-24 weeks. At this age they are still young enough that there instincts take over and they become truly wild following their release.