Out on a Limb
Flying squirrels prefer to nest in ready-made beds, from woodpecker holes and tree snags to the abandoned nests of other squirrels and birds. The other three tree species in Wisconsin build nests. Most of the time, they prefer the safety of a tree cavity, which offers protection from the elements and potential predators. The tree cavities that offer the best environment are big enough inside to allow them to construct a comfortable nest but have openings that are no more than eight inches in diameter, making it more difficult for their predators to get inside. However, sometimes they select a tree branch situated sufficiently high off the ground — typically at least 60 feet — and build their nest out on the limb.Under Cover
Even though a squirrel may opt to construct a place to sleep on a branch, it still prefers the safety of cover. Though they can sleep in just about any sort of tree, as long as it offers branches sturdy enough to hold their nest and enough leaves to give them a safe place to hide, squirrels prefer the generally dense cover of conifer trees. Most conifers keep their needles all year long, so a squirrel doesn’t have to worry about exposure when autumn hits. A squirrel’s nest is constructed for comfort and protection. It weaves together grasses, twigs, feathers, fur, and bark into a one-foot-wide home. They are rounded and soft and can look like they were haphazardly thrown together. Some squirrels construct mansion nests that can be as large as a basketball. You may also spot human-made items woven in the nest as well, such as nylon string or pieces of fabric.