Rescue Or Leave Alone?
If you've ever watched squirrels playing through the tree tops, it isn't hard to imagine how a young squirrel can get a little rambunctious and fall out of a nest. Often a baby squirrel found on the ground under a tree, even if his eyes aren't yet open, will be rescued by his Mom and returned to the nest.
If you find a baby squirrel on the ground, first, check to see if the squirrel is warm ( a mother will not accept a cold baby). Wear gloves if it makes you more comfortable. Warm the baby in your hands, close to your body, then place it back near the foot of the tree that it came from. If the weather is cold, wrap a jar of hot water in a towel, and place the squirrel and the jar in a box near the foot of the tree.
The mother squirrel will not object to her babies smelling like humans, and she can easily carry her babies in her mouth even though they may look too large for her to move. Usually when the mother hears the baby's cry (which is pretty loud!) it will get her attention and she will retrieve him. Give the mother a chance to find the baby, but watch for dogs and cats that may also hear the crying.
Don't assume that the baby squirrel you've found is alone. If the nest has been destroyed, there may be others hiding under leaves, pine straw or nearby ground cover. Check carefully and watch where you step.
Rescue!
If you are convinced the mother is not going to retrieve her babies, or you've found an injured squirrel, you may need to rescue it. There are two steps to rescue. 
First, get the squirrel warm. Scrunch up some soft towels or t-shirts in a box and bury the squirrels down in them. Close up the box or put a lid on it, and place the box halfway on a heating pad set on a low temperature. Always secure the lid of the box (either tape, or put something heavy on it); you'd be surprised how enterprising even baby squirrels can be!
Second, don't give the squirrel anything to eat or drink. Call a licensed wildlife rehabber or an animal clinic, as soon as possible. They will inform you as to the squirrels immediate needs. Arrangements can be made to transport the squirrels to the appropriate facilities.
Please do not attempt to raise the squirrels yourself. As adorable as these little creatures are it may be very tempting to keep them. Unless you are licensed to do so, this would be illegal. The squirrel is a wild animal and thus deserves to live in the wild, not as a pet. Our members will tend to the young squirrels until such time they are on their own.