i did this by loosely following this tutorial video. it's more of a work in progress cause my hands got tired but my plan is to keep making these until whittling squirrels comes easy to me.
for next time i want to make sure i follow the tutorial more closely cause i sort of watched it a few times then ran with it. i need to practice some cuts that i'm really struggling with to define the shapes more. also this poor squirrels tail turned out much too small, should be big and fluffy looking 
thank you!!! it's for sure my favorite squirrel pose, they look so cute when they do that :D