Raccoons prefer to live in moist woodlands and are extremely intelligent. In fact, they have a higher IQ than most cats and dogs! In the forest, raccoons eat fruits, plant material, eggs, small animals, amphibians and crustaceans. They live in dens in hollowed trees, burrows made by other animals or rock crevices. They're good swimmers, excellent climbers and can easily withstand a drop of as much as 35 or 40 feet!