* They have nests: Squirrels primarily live in nests called dreys, which are built in trees, sometimes high up.
* They are adapted to cold: Squirrels have thick fur coats and can survive cold temperatures quite well.
* Food storage: They store nuts and seeds in various locations for winter, so they don't need to burrow to find food.
While squirrels might occasionally use snowdrifts for cover or shelter from predators, they don't burrow into the snow like some other animals.