To field dress a squirrel, remove its hide, intestines, heart, lungs and scent glands. This requires a sharp knife, a flat surface and a source of water, such as a stream or a receptacle filled with water.
Saturate the squirrel's hair with water by soaking it or spraying it. Remove some of the hair at the base of the squirrel's tail. Lay the squirrel belly-down on the flat surface. Make a cut through the base of the tail, but don't cut thorough the skin above the rump. The detached tail and intact skin form a handle that is used to remove the skin in the next few steps.
Place the squirrel's back feet on a flat rock or tree stump. Extend the tail incision roughly 1 inch up the squirrel's spine without cutting through the skin and hair. Step on the squirrel's feet, pull up on the tail, and peel the hide toward the front legs and up over the head. Pull the legs through the hide until exposing the legs. Pull the lower hide up and over the hind feet. Cut off the front feet, the hind feet and the head.
Pinch the lower belly, and make a tiny horizontal incision. Slide two fingers just beneath the skin, and cut gingerly up the center of the abdomen. Cut through the breastplate up to the severed neck. Gently dig out all the entrails from top to bottom.
With the tip of the knife, or by using fingers, dig the kernel-shaped scent glands out of the pits of the front legs. The location corresponds to a human underarm. Check the carcass for hair, and wash the body cavity.