This is a Fox Squirrel lounging in a tree outside an assisted living facility in Carrollton, Texas. This squirrel needs no assistance with his living. He knows how to do it just right!
Wikipedia has this to say about Fox Squirrels:
Eastern fox squirrels have two types of shelters: leaf nests and tree dens. They may have two tree cavity homes or a tree cavity and a leaf nest. Tree dens are preferred over leaf nests during the winter and for raising young. When den trees are scarce, leaf nests are used year-round. Leaf nests are built during the summer months in forks of deciduous trees about 30 feet (9 m) above the ground. Eastern fox squirrels use natural cavities and crotches (forked branches of a tree) as tree dens. Den trees in Ohio had an average diameter at breast height (d.b.h.) of 21 inches (53 cm) and were an average of 58.6 yards (52.7 m) from the nearest woodland border. About 88% of den trees in eastern Texas had an average d.b.h. of 12 inches (30 cm) or more. Dens are usually 6 inches (15 cm) wide and 14 to 16 (35–41 cm) inches deep. Den openings are generally circular and about 2.9 to 3.7 inches (7.3–9.4 cm). Eastern fox squirrels may make their own den in a hollow tree by cutting through the interior; however, they generally use natural cavities or cavities created by northern flickers (Colaptes auratus) or red-headed woodpeckers (Melanerpes erythrocephalus). Crow nests have also been used by eastern fox squirrels