One of the secrets of great photography is to get your shot from an uncommon perspective. What better place for a squirrel to do such than up in a tree? The view from above is always great and looking down one can find a lot to choose from to frame up for a shot below. Though it seems something in particular has caught this squirrel's eye.. Hm, perhaps if I zoom in a bit more..

Quick line sketch and simple background by  Taillone. The squirrel was colored in by me. I think it turned out really well.
Original can be seen here; http://www.furaffinity.net/view/6485519/