Squirrels are a recurring species of animals in the Legend of Zelda series.
One Squirrel runs around Ordona Province, often taking notice of Link and his actions and looking at him curiously. Later, after Link has been transformed into a Wolf and defeats all the enemies surrounding his house, the Squirrel will call out to Link from his doorstep just before he leaves to check his hometown, thank him, and inform him of his ability to talk to animals while in Wolf form. Interestingly, after this the squirrel disappears from Ordon Village.
Squirrels encountered in Breath of the Wild are a species of squirrel known as the Bushy-Tailed Squirrel according to the Hyrule Compendium. Squirrels are commonly found in forests through various regions of Hyrule in trees or foraging on the ground for food. They are among some of the first wildlife encountered by Link after leaves the Shrine of Resurrection. For the first time in the series, Link can kill and hunt squirrels like he can with other wildlife in Breath of the Wild. However instead of Raw Meat, they drop Acorns which are apparently their favorite food and are even mentioned in the in-game description for Acorns. They are also quite flighty and will quickly flee from Link if they detect his presence. Hunting squirrels for Acorns is optional as Link can easily obtain acorns off the ground. However squirrels act as competition for Link as they will eat acorns or Chickaloo Tree Nuts lying on the ground, so eliminating them or scaring them off is a good way to remove them as competition when foraging for those items. Link can also take their picture with the Camera Rune to add them to the Hyrule Compendium.