I have some old U-Haul blankets for the dogs to sleep on. The squirrels like this material for their nests.
they will work at it until they have a mouth full
and then they will bring it back to their nests and babies. The blankets are destroyed, but for a good cause.
And why do I like these small rodents, I don’t know, but they are trusting, play full, and show affection and grateful for everything they get.