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Squirrel nests are called dreys. They are generally built in trees, constructed from sticks and leaves wrapped with long strands of grass and lined with moss, lichens, and shredded bark.
Squirrels can also nest in dens, which are generally constructed in a hollow tree cavity and are lined with soft materials in the same way as dreys.

en.wikipedia.org/wiki/Drey

A drey — or dray — is a nest of a tree squirrel or a flying squirrel. Dreys are usually built of twigs, dry leaves, and grass, and typically assembled in the forks of a ...

www.perkypet.com/articles/squirrel-nests

If you've observed these creatures darting up a tree, you may have asked yourself “Where do squirrels live?” and “What do squirrel nests look like?”.

www.wvdnr.gov/wildlife/magazine/archive/04winter/clumps_of_leaves.shtm

Well, not quite. Many hunters and wildlife enthusiasts could tell you quick as a wink that those leaf clumps are tree squirrel nests. Leaf nests are a common sight  ...

www.nytimes.com/2017/01/30/science/squirrels-nests.html

Jan 30, 2017 ... A. Squirrels' nests, also called dreys, may look like haphazard clumps of leaves but are actually fairly complex in their construction, with several ...

animals.mom.me/nesting-habits-gray-squirrels-3948.html

Gray squirrels are tree-dwelling members of the rodent family of mammals. Both Eastern and Western gray squirrels build nests for sleeping. Adults may rotate ...

feedingnature.com/a-squirrels-nest-not-so-shabby-on-the-inside

Oct 10, 2015 ... There are many types of squirrels, and each has their housing preferences. We' ve created a list of the most popular squirrel types and their ...

www.crittercontrol.com/services/squirrels/squirrel-nests.html

Tree squirrel nests can be seen high in trees and look like oversized clumps of leaves and twigs. The hollow interiors usually measure eight inches in diameter ...

www.washingtonpost.com/wp-srv/special/metro/urban-jungle/pages/121211.html

Dec 11, 2012 ... Now that most leaves have dropped, eastern gray squirrel nests, or dreys, are easier to see, usually about 30 feet off the ground, where two ...

whyevolutionistrue.wordpress.com/2017/02/06/how-squirrels-make-their-nests

Feb 6, 2017 ... In case you didn't know, squirrels do build nests to protect their babies and to stay warm in winter; you may have seen them in the form of big ...