Dear Squirrel (or shall I call you Mr Squirrel as I believe you are?)
Please forgive me if I am a bit too creative, but I bet, first of all, that today was not the first time we met. It was at about this same spot that I saw one squirrel chasing another along the tree trunks the other day. Wasn't that you and your loved one?
You didn't seem to be scared of me. Your big jet black eyes just fixed upon me and you only leapt up the tree when I got too close for your comfort.
I bet, too, that you are Mr Squirrel, and that acorn you were holding in your mouth today you were going to share with the lucky Miss Squirrel that you were frolicking, or rather flirting, with yesterday. You should win her heart with your gentlemanly act.
Maybe sometime later, when I walk past this same spot again, I will see some baby squirrels. When I do, I'll be creative again and know them as your children.
You are a lucky guy, Mr Squirrel.
All the best