Here is what I have found regarding calling raccoon...night time is definitely best. I was never able to get raccoon to come to the call on a regular basis like I can fox. They just don't do it. We have a pretty good coon population here and always have. I have tried all different sounds and the most response I got was either a woodpecker in distress or a chicken. If you want to do this just for the sport of calling you will probably get bored quick and quit eventually because of the lack of action.
Now, if you just want to kill raccoon or deplete the population or control damage or sell a lot of fur, here is what you want to do....take an e-caller that has a fight sound on it, such as the bobcat/fox or coyote/fox or any of the ones involving raccoon. Go to the middle of a field and play the call and shine the tree line for eyes. It is always best if you go on a dark moonless night and not right after dark when they move the most...middle of the night they tend to lay up for a while. When you see eyes walk over and shoot them. Don't need camo, don't need to sit down or get in an ideal set up, the bigger the field the better because you can see more tree line...more tree line equals better chance of seeing one or more.
I have always found an amber color lens to work the best, just not white bright light...they do have sensitive eyes and they wont look at all if they have been treed by dogs and shined.