Abert's squirrel is also know as the tassel-eared squirrel.
It has long tufts or tassels of fur on its ears.
Unlike other (North American) squirrels, it doesn't store its food.
Abert's Squirrel can be found in coniferous forests in mountainous areas of New Mexico, Colorado, Utah, Arizona and parts of Wyoming and north central Mexico.

Gila National Forest, New Mexico, USA, 12 January 2019