Choose untreated wood such as cedar, pine, or plywood
Cut the wood into panels for the floor, walls, roof, and entrance
Make the house size appropriate for squirrels
Cut an entrance hole near the top of one side panel
Drill small drainage holes in the bottom
Add ventilation holes near the top
Assemble the walls and floor with screws or nails
Attach the roof so it can be opened or removed for cleaning
Sand rough edges to prevent injury
Mount the house on a tree or pole at a safe height
Place the entrance away from strong wind and direct rain
Fill the house with dry nesting material if needed
Check and clean the house regularly