Very young baby raccoons with eyes closed cannot retain their body temperature. It is most important to keep them warm. A baby raccoon will die of hypothermia very quickly.
Place the baby in a box with a towel or t-shirt. Put a heating pad on LOW setting, halfway under the box. You can also fill a sock with rice or beans, tie the end, and warm it in the microwave. Place the sock in a box near but not on the baby. A lamp shining into the box will also work to keep the baby warm.
Do not handle the baby and PLEASE DO NOT TRY TO FEED HIM/HER. If cold and dehydrated, the baby can’t process food. If fed improperly, the baby can aspirate liquid into the lungs. It is better to wait for an experienced rehabilitator than to risk the baby’s life by feeding it the wrong thing, at the wrong time and in the wrong way.