Squirrels are an animal that could possibly be in Candy Box 2. aniwey has hinted them in the first page where he announced a sequel.
Some speculation is that the squirrels ascii art will come from here.
The squirrel can be found in the tree directly north west of the village once you have obtained the world map. Similar to the frog mini-game in the original, the squirrel will ask you various riddles in return for rewards.
1. Do you really like candies? A: Yes, the answer is yes ;D
2. What is the next letter in this sequence? "S, E, I, D, N, A" A: C
3. How many candies does the candiest person in the world possess? A: Your current amount of candies.
4. Marks on the tree A: 10, it's the marks on this tree! (or alternatively: all numbers are 10*6^x)
5. If I throw my yellow hat into the sea, what happens to it? A: Floats / wet
6. Play Tic tac toe. A: Click outside the box in the top-left or bottom left for the third X you need to complete a row without being blocked.
For completing this, you get several candies, lollipops, and chocolate. On top of that, the squirrel also rewards you with a key to the third house in the village.