In selecting a nesting site the tassel-eared squirrel turns again to its favorite tree, the ponderosa pine. Because few of these healthy giants have knotholes or cavities of a size to accommodate this large species, the nests are usually built in the thick upper growth of branches. Material for their construction consists of small twigs of deciduous trees, cut with the leaves on them. These are cleverly woven together so that as the leaves wither and dry they tend to hold the bulky mass together. Aspen branches frequently are used when available, the large, almost round leaves combining to form a warm wall and at the same time a thatch impervious to all but the most driving rains. Several exits are provided in case an enemy should enter the nest, and the interior is lined with soft fibers. Usually more than one nest is built by each squirrel, so that in an area where they are common the bulky homes are conspicuous not only for their size but by reason of their numbers. With several ports in a storm, so to speak, the squirrels weather the winter very well. During the coldest days they remain snugly curled up in their nests, but on bright, still days they will be seen searching out their hoarded supplies, even though they may have to dig through several inches of snow to get to them. At such time their gruff bark, deep in timbre, may be heard for a considerable distance. Breeding takes place in early spring, often before the snow is off. The squirrels are fully polygamous, which is one of the reasons this species can almost disappear and then restores its numbers within a season or two. There may be two litters each year, the first arriving as early as May and the second in August or September. As mentioned before, this species is variable and the young may differ in coloration from their parents and from each other. Melanistic individuals are frequent; these should not be confused with the Kaibab squirrel which they resemble superficially. Several subspecific forms are recognized but are not easily identified by the layman.