After acquiring the Super Leaf, Mario and Luigi grow raccoon ears and a tail. The suit gives them the ability to float slowly when falling, using their tail, as well as fly temporarily after running fast enough to fill the Speed gauge and jumping.
Toad and Princess Toadstool can also transform into Raccoons using Super Leaves in The Adventures of Super Mario Bros. 3. In one episode, Bowser used a device to become Raccoon Koopa.
The Tanooki Suit grants all the same abilities as the Raccoon Suit, in addition to being able to transform the player into an invincible statue.