Flying squirrels have small rounded heads, large black eyes, prominent ears, long whiskers, and well-furred tails. Their fur is dense, soft and silky. The tail is horizontally (dorso-ventrally) ...

The gray squirrel’s appearance differs seasonally ... The backs of the ears, tan to cinnamon in color, have white tips in the winter and bold, conspicuous white spots at their bases and adjacent parts ...