How cool is that! It is a blonde racoon. Unlike an albino there is coloring/pigmentation because tue eyes are not red and just like a polar bear it has skin coloring (polar bears have black skin just like this sweetie) which you can see on the hind leg and face including around the eyes, mouth and most noticably that little nose.
awww... it looks like a pine marten to me (larger relative of the weasel), but i don't think they have white coats in winter... or it could be a stoat (or ermine), but they are smaller & supposed to have black tail tips. perhaps an albino marten?
definitely not a raccoon, albino or otherwise... the face looks all wrong for that.
but aha, BLONDE raccoon brings up something that looks more similar -- found this photo with google search:
there's still a trace of the face mask (this was the lightest one in all the photos that search pulled up), but it's possible. NOT albino, though. and the ears still look too big for the critter in Kim's friend's photo, to my eye?
i didn't know there WERE blonde raccoons!