Raccoons that swim, or happily devote themselves to water in other ways, are well known. But the water seems to exert a very special fascination on these. With the right music, it looks like he is playing the harp on the sprinkler in the front yard and is also trying hard. He probably just discovered his joy in splashing around. Incidentally, raccoons love to stand on their hind paws and examine unknown things with their front paws. You can see that in this bear!