What is it about Panda's? I wish someone somewhere were do a study to
find out why panda's make us feel so good to just look at them. More so
than any other animal. I think the only one that comes close is the
koala. Is it the huge eyes, and the black rings make panda eyes seem
bigger? But raccoons don't create that responce..... Babies don't. It
can't be the resemblance to teddy bears. Otherwise more than two
species of bear would be triggering this reaction. I really would like
to know.

It's funny you mention this. I think it is that feeling that gets people into trouble with pandas sometimes. People expect them to be teddy bear-like and be able to pet and hug and whatnot. But as cute as pandas are they are still a vicious bear. Maybe it has been an evolutionary thing. Maybe they fed on people and the cuter pandas attracted more people. ?

I think people feel it for Pandas because they are vulnerable to extinction and don't pose any threat to humans. They look cute and cuddly. You can't say either one about a racoon.

I think it's the roundish head as opposed to the eye shaped head a raccoon has.