As above, think water, like small feeder streams. Woods that contain a lot of big trees. Depending on the location, as in way up north where the winters are harsh or way down south where the temperatures rarely freeze, they may or may not need hollow trees. If it is a warmer area they don't necessarily need to go inside, but they always prefer big trees.
I have always had more coons respond to calling shortly after dark when they are just starting to come out and they are hungry. If they have been out for a few hours they probably have already eaten and might not be as quick to respond. They never run right in like a gray fox, they always just kind of amble along closer. Speaking of dark, you want it really dark. Th best most active time for raccoons is on a crescent moon, when it is just like a fingernail. A new moon {none} is next and it gets worse from there. About like fox and most night time predators, hunting them on a full moon night is almost a waste of time. Small fields or backyards next to big trees and a feeder stream is the best.