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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.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  ...

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 ...

gatherer.wizards.com/Pages/Card/Details.aspx?name=squirrel%20nest

Squirrel Nest. Community Rating: 0.5 1.0 1.5 2.0 2.5 3.0 3.5 4.0 4.5 5.0. Community Rating: 4.350 / 5 (10 votes). Click here to view ratings and comments.

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 ...

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 ...

.ask.com/youtube?q=Squirrel+Nest&v=aWWJa3ELVKE
May 1, 2014 ... we were going to cut this tree down, but just to make sure there wasn't a nest of some sort up there, I used a 25 foot extension pole, affixed an ...

www.whatdosquirrelseat.org/where-do-squirrels-sleep

It's important to note, first of all, that different types of squirrels nest differently. The squirrel family consists of tree squirrels, ground squirrels, and flying squirrels, ...

homeguides.sfgate.com/squirrel-nests-out-tree-41519.html

Check the nests in the trees before placing barriers. Squirrels have young in January, February, July and August. If there are young squirrels in the nests, wait  ...