Now cut your yarn into a lot of 5 inch pieces. You'll need about 40-50 of them. You can make your squirrel's tail as thick or as thin as you like - it's up to you.
Then just tie them, one at a time, along the pipe stem cleaner for about 7-8 inches. The length is up to you.
Now for the fun part! :-) Grab a dpn (or anything else with a pointed tip) and split each of the strands of yarn into separate pieces.
When all of them have been split it should look something like this:
Then, with the pieces of yarn pointing upwards, sew it to the back of the squirrel, beginning at his lower back, and extending up about 4 inches.
Clip off excess pipe stem cleaner:
Fluff, smooth, and enjoy!