Flying Squirrels in North America There are nearly three-dozen flying squirrel species in the world, but just two are found in North America. The southern flying squirrel and northern flying squirrel both prefer dense forests with a mix of tree types. These pests are misnamed, as what they actually do is glide, getting a running start from a high branch and sailing through the air to a lower branch on a neighboring tree. Flying squirrels use a membrane of skin between their wrists and ankles to harness the air and steer with their flat, rudder-like tails. Where Do Flying Squirrels Nest? Flying squirrel nests are usually located in hollows in the trunks of mature trees, at least 15 feet above the ground. Abandoned woodpecker cavities are popular choices. The pests line them with leaves, moss, bark, pine needles, and animal material like feathers and fur. Once the dens become dirty and flea-ridden, they move on to a new location. This behavior can sometimes cause damage to trees. Attic Nests Homeowners generally become more concerned when flying squirrels build their nests in the attic or elsewhere in the home. These pests only require small holes around dormers, vents, and eaves to take up residence in buildings. Once inside, they can be very difficult to get rid of as they must be trapped and removed one at a time. To avoid the hassle, Critter Control technicians can professionally remove flying squirrel nests from homes.