What to do first:
Try to reunite the baby or babies with their mom. If you think the mother squirrel may still be in the area and you have a good idea where the nest is that the babies came from, you can give the mother the opportunity to retrieve the babies.
If a baby is sick, injured or cold the chances are that the mom will not come back to retrieve it.
If the babies are warm and healthy and there is a good chance that the mother may still be in the area, we recommend giving her about 2 hours to come back for the babies. If she has not come for them within the 2-hour time frame, then she probably won’t come for them.
Place the babies in a box. You can place this box near the tree or area they came from. Make sure that the babies can’t get out of the box but the mother will be able to get in and get the babies.
If the babies still have their eyes closed, they will need a heat source to help them keep warm. Even on hot summer days baby squirrels can get chilled quickly.
A soda bottle filled with hot water and covered with a sock can be placed near the babies. Test to be sure the temperature isn’t too hot, and place a tee-shirt around it to be sure it doesn’t roll onto the babies.
Supervise the reunion attempt carefully but from a distance. Make sure the babies are safe from natural predators such as cats, dogs, hawks, crows, and snakes. But you must also remain out of mom's sight, so that she feels safe coming for the babies.
If the babies are found just before dark, DO NOT place them out for mom. She won’t be moving after dark. You can put them out in place as soon as the sun is up in the morning. If she is in the area she will start looking for them then.