Squirrels live in nests. They can build nests on dense branches, or use tree holes and the abandoned nests of other birds to make nests. Each squirrel usually occupies 2-3 nests at the same time. Because fir branches and leaves are denser than pine trees, squirrels usually choose to nest in fir trees in plantations.

Most squirrel nests are built on branches 8-16 meters above the ground, close to the trunk or at the branch bifurcation. They are divided into resting nests used during the day and sleeping nests used at night.

Tree nests are usually spherical in shape, about 30 cm in diameter, and the outer layer is made of twigs, pine needles and leaves. The inner diameter is about 12-16 cm, and it is covered with soft materials such as moss, leaves, pine needles, hay and bark.

In the cold winter, several squirrels will share the same nest to maintain body temperature.