From PlayStation Universe: “One of the collectibles to collect in Resident Evil 2 Remake is the Mr. Raccoon Mascot Bobble Heads that you can shoot. There are 15 of these Raccoon Bobbleheads. These Bobble Heads are located in both Leon and Claires campaign and some are exclusive to each character. Theres also one Mr. Raccoon that can be found in the 2nd Scenario. All in all, youll need to play through Leons, Claires, and the 2nd Scenario with either character to find all the Bobble Heads.”
Source: N4G PC Resident Evil 2 Remake: Mr. Raccoon Collectibles Locations Guide