Squirrels usually produce two litters of babies per year – in spring and late summer. Sometimes baby squirrels are found near a nest that has fallen from a tree. If the babies appear fat and healthy, keep pets and people away for several hours to allow the mother to retrieve them. (Do not leave babies outside overnight.) If after several hours the mother has not been seen, or if the babies appear to be thin and dehydrated, they are likely orphaned and should be taken to a wildlife rehabilitator for care. Check out this helpful flowchart.