Flying squirrels, commonly found in India and other Asian countries, predominantly inhabit forested areas and exhibit a unique gliding behavior between trees. These squirrels are known to establish nests in various locations.

They often utilize woodpecker holes, abandoned bird nests, and specially designed nest boxes as their nesting sites. When constructing their nests, adult flying squirrels incorporate materials like leaves, moss, lichen, feathers, and shredded bark. These nests are typically positioned at an elevation of 8 to 20 feet above the ground and feature small entrances measuring approximately 1.5 to 2 inches in width. Hollows in mature tree trunks serve as common nesting spots. In cases where the initial nest becomes damaged or infested with fleas, flying squirrels prepare a new nest for relocation.

In summary, flying squirrels are known to have multiple nests, which serve as essential shelter and protection throughout their habitat.