Begin with drawing 3 circles, two medium and a small one.
Now join them all and make a base for the body.
Now make the ears.
Make the outline for the feet now.
Now make the curved outline for the feet and draw the fingers.
Now make the outline for the hands.
Make the hands and enhance the fingers too
Now make the really long and puffy tail.
Now make the further enhancements like eyes and the walnuts as shown in the photo.
Complete the drawing by adding extra effects and finishing touch,
How to Draw a Squirrel with Color Pencils [Time Lapse]