What can a squirrel find buried beneath a foot of snow?
Food is important during the cold winter months for squirrels. It makes sense, therefore, that some species are able to smell food under a foot of snow. The squirrel will then dig a tunnel under the snow, following the scent to their (or another squirrel’s) buried treasure.
National Wildlife Federation »
Squirrels can trick a thief!
Squirrels are extremely intelligent creatures. They are known to put on elaborate bogus food burying displays to deceive onlookers. The fake burials are to trick potential thieves, such as other squirrels or birds, into thinking that they have stored their food stock there. Any observers planning on taking the stash will then focus on the bogus burial site, allowing the squirrel to bury the real stash elsewhere safely.
One Kind Planet »
Why it is hard to sneak up on a squirrel
Squirrels have very keen eyesight. Their peripheral vision is as good as their focal eyesight. So, they can see what's above and beside them without moving their heads, making it hard to sneak up on them. Their color vision is not so great, but their pale-yellow lenses act as natural sunglasses by cutting down on sunlight glare.
How Stuff Works »