My Entry Will Be Even Better Than Kieli's...
That squirrel's name is Ike. He is a figment of his own imagination so he can be his own imaginary pet squirrel. But he's really just a German man who had too much plastic surgery in order to make himself look like a North American squirrel. His past times is pooping on people's heads which he does in midair when jumping from branch to branch. Just like birds, squirrels defecate in mid-flight to have less weight pulling them down.