Where do squirrels nest?

According to the West Virginia Wildlife Magazine, squirrels make tree cavity dens and leaf nests which are built inside trees or up on branches located very high off the ground. Tree dens offer greater protection from the rain and other elements, but leaf nests are most common in woods where there is a shortage of den trees such as oaks, elms and beech trees.

Some squirrels use ground holes as a quick exit from predators such as owls and foxes. They can also be used as temporary emergency shelters when their nests are destroyed by predators or when they need to stay hidden.