I'm not a zoologist, so i won't pretend to be...
But I am pretty sure the squirrel is sitting on its tail
But if it were true I would disagree with JANE's comment. Squirrels, no matter size, height, weight, hair colour, tail or no tail, have a right to live. And I'm pretty sure squirrels don't tend to fall off trees.
If you send me a you send me a youtube link of a squirrel plummenting to the ground, I will make a link of me printing this comment out on paper, and eating it.
Noddu xxx