Racoon 25 in Santa House.
And for Polar Hat, you need to start from the Gift Shop quest (The one that asked you to collect Bag of Selling Goods). Then continue to do Raccoon Clerk Quest (Collect at least 50 XMAS Cookies). Then speak to the Raccoon Captain at middle of Pront and it will ask you to find 5 Raccoon in Lutie. Find those 5 raccoon and speak to Raccoon Captain again to claim your headgear, Yam and XMAS firework.
I followed this mini guide and got the polar bear cap