I have seen skunks in real life, but not up close. This is a combination of my memory of real skunks and Pepe Le Pew. Pepe was one of my favourite cartoons as a child. Heck, I still get a kick out of him and his "...ack-ack of love..."
I did try to make it look more like a real skunk than a cartoon skunk, however, I am not proficient enough with pen and ink yet for super realistic renderings.
As I write this post I am being treated to Parfum a là Skunk wafting up through the patio doors in my living room. It would make Pepe Le Pew proud. "Un smelle vous finay"