Many years ago I took a taxidermy class in the evening at my high school. I also trapped ground squirrels and once caught a skunk which I shot. I admired the fur and talked my younger brother into giving me a hand into removing it's fur to be tanned. I was careful, but careful enough and we both discovered the precise location of the scent sacks. As I recall, it was maybe around Thursday or Friday and by Sunday we still smelled to much so mom said we weren't going to Mass, LOL. The racoon hat would be fine, Sue, just don't get confused and decide to make yourself a skunk hat, it's just not worth the risk! ;)
By the way, I persevered and did finish removing the fur from that skunk and had it framed out and in an empty grain silo when our levee broke in June 1972. We lost our home, crops, and many of our belongings, including one skunk pelt. I can't say I really missed it.