I made my own Raccoon Luigi figure, because if we do get a release it will most likely be Fox Luigi (never liked or understood the change). On a spare Raccoon Mario figure, I did boil and pop with the tail, and used my dremel to cut the ears off. I made a hole in the back of the Luigi figure for the tail, which still rotates. Lastly I used the dremel again to carefully sand down the area around the ears.