What I found was the heart and lung aim point can get you a little fleeing action. They can control the legs. The brain turns off the connection so they just plow around with the nervous system firing its last effort.I have no experience with raccoon size animals with an air rifle. Unless extreme circumstances required it, I would not attempt it in my urban neighborhood.
As for heart/lung shots on squirrels, I have found them to be as effective as head shots.
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