Which squirrel builds the nest?

We have gray squirrels and we've been wondering which squirrel builds the nest?Which squirrel builds the nest?
Both sexes build nests as that is their ';home'; and where they sleep and spend the colder months. Female squirrels will build a larger nest than the males because of having little ones. And it's not unusual for them to have a smaller summer nest and a larger winter nest either.Which squirrel builds the nest?
pretty much all squirrels will make a nest of some sort...gray squirrels will make a basketball sized clump of leaves and branches up in the trees along with bringing in branches and leaves to make nests in attics





Mustanger , in Texas, legally because squirrels are a regulated animal there are only two ways to kill squirrel...one is through hunting in the appropriate season and in areas where fire arms are legal to use...the second way is if you have a squirrel doing damage to property you must either contact the mayor's office or if in the country contact the local justice of the peace, who in turn will contact the wildlife dept who will then send an officer to evaluate the situation and then determine if lethal means is needed to remove the problem animal
I don't really care. Those destructive little pests destroy the wiring in your home, car or any thing else they can get into. They also wreak havoc on my fruit and nut trees. I don't check the sex I just shoot.
all do and they are very Territorial.