In most cases, the squirrels live and sleep either in nests twined on tree branches or in hollows of trees (if there are any nearby). In rare cases, it was observed that woody squirrels, like terrestrial ones, live in burrows.
In cities and other human settlements, squirrels can arrange their nest in the attic of a house, in a hollow space under the house or under the porch.
Nests on trees are usually built at a height of 4.5 meters, in the forks of branches or opposite the trunk. Squirrels very thoroughly approach the construction of housing: first make a base of branches, dry leaves and densely tamped moss, then lining it inside with moss, wool, bark, grass, feathers and even a pillow pack. The average diameter of the nest is 46 cm.
Most squirrels have several nests at once. One is the most basic, most carefully constructed, and somewhat more carelessly made for sleeping in them for a short while in the middle of the day in between searching for food, or to hide from a predator, when the main nest is far away.