You can find Squirrels on:
- Cormaya,
- Edron Forest,
- Fields of Glory,
- Plains of Havoc,
- Yalahar City
- Yalahar Zoo
Places with the biggest ammount of Squirrels are Plains of Havoc, Cormaya, Edron Forest and Fields of Glory.
source of maps: tibiopedia.pl
I have done this bestiary on Cormaya, since this place is less popular than other ones and nobody was disturbing.
Unfortunately I don't know all of exact SQMs where you can find it's spawn place, but to find it quickly just throw some fire bombs around places on map and wait. Later you will find the place which you are looking for and throw only one bomb there. Respawn of weak monsters often work in a specific way, I mean that when you come on respawn you can see 4 Squirrels, but there is only one respawn spot which makes up to 4 monsters, so don't be surprised if you face this situation.