So far I have found 11 Mr. Raccoon statues/ toys/ bobble heads or whatever we are calling them. I will list below where I found them and who I was using. Once I have them all I will submit the final list for that trophy:
RPD/ West Office: Top of the cabinets along the North wall. Leon
RPD/ STARS Office: Behind a monitor on a desk. Leon
Parking Garage/ Firing Range: Along the back wall. Leon
RPD/ Break room: Back of the room, foot of the bunk bed. Leon
RPD/ East Hall 2F: Small table by stairs. Leon
RPD/ Clock Tower Passage 3F: Sitting on the window sill by the dead end. Leon
Sewer Entrance: After your time with the alligator, Ada will drop a ladder for you to climb. Before going up, look behind you to find it sitting on the ledge. Leon
Sewer Incinerator/ Upper Level: Escape the Tyrant, jump into the room. Right side of the door leading into the incinerator by the railing. Leon
Sewer Supplies Storage Room Hall/ Lower Level: Before entering the Supply Storage Room around the corner past the boxes. Leon
Laboratory Cafeteria/ Lab North Area: Back of the room, right of the ladder on the countertop by a window. Leon
Laboratory Nap Room/ Lab North Area: Go down the ladder to the sub level. Fix the circuit and find it in the first nap PoD. Leon
I haven't played with Claire yet so I am unsure at this time if she goes to these places. I assume that she will but won't know until I do her play through. I will continue to update as I find more.
* Edit 1 February 19