Squirrels usually use their living space for several different functions like sleeping or food storage it is useful to hang at least two nests within sight of each other place the nest box as high as possible in a tree and if possible in a branch fork point the nest box to the southeast if danger arises the animals can quickly escape from the nest boxits important for a squirrel nest box to have several openings at least one of these should be close to the trunk to give the sq