#54 - Tom Nook Symbolism

Tom Nook isn't based on a raccoon, but on a tanuki, an Asian subspecies of the raccoon. In Japanese traditional tales, tanukis are depicted with very large scrotums and bellies, symbolizing wealth. This explains Tom Nook's appearance and his blue apron.

SOURCE 1: https://en.wikipedia.org/wiki/Japanese_raccoon_dog

SOURCE 2: http://www.nintendo.co.uk/Iwata-Asks/Iwata-Asks-Animal-Crossing-New-Leaf/Animal-Crossing-New-Leaf/3-Battling-With-Volume/3-Battling-With-Volume-738708.html