Squirrels are often found after a nest has blown down from a storm or if tree work was recently done and the nest or baby fell down as a result. The mother will usually come retrieve them if they are placed in a shallow box (sides 6" - 8" high) set at the base of the tree. They will only retrieve them if people are not around, so keep dogs, cats and children away. If itís chilly outside or the baby isn't fully furred, place him in the box with something warm (like a warmed rice bag or a hot water bottle wrapped in a cloth) so he doesn't get cold and compromised while waiting for his mother to return. Do not cover the squirrel with leaves or blankets, as the mother may not be able to find him. Leave the baby outside for 2 hours or until the sun goes down, whichever comes first (but NO LONGER than 2 hours). If the mother does not retrieve the baby, bring the box and baby inside, Go online to locate a wildlife rehabilitator near you where you can take the baby ASAP. If you must keep the baby overnight, leave him in the box, put a towel over the baby (he'll feel secure) and refill the water bottle with warm water. Contact a rehabber as soon as you can the next morning. Do not attempt to feed the baby anything. Note: A squirrel that is nearly full sized, has a full and fluffy tail, and is able to run, jump, and climb is independent and does not need rescuing.