Squirrels are a race of rodents in the Conker universe.
Unlike their real life counterparts who are careful and nervous, squirrels in the Conker Universe are rather oblivious and possess a lack of interest in life, even to the point of being naive; this is proven by Conker's actions such as his alcoholic fondness that even when he knows he must do something he chooses to slack off; also he even proves not to care about friendship or loyalty in the case when he sacrifices a baby T-Rex to move on the world level, or dismiss a dinosaur he just befriended in the Uga Buga scenario. Also squirrels seem to tend not to think a lot about things - most of them seem to say "yes" to everything (though this means they expect something else in exchange), since Conker agrees to help almost every being in the game despite them not being interested in giving something in return.
Other Squirrels in the game are just as he is, even Berri (although she's actually a chipmunk, a related group that, while officially squirrels, are defined by a more precise name in the Conker universe) is just as uninterested as he is: this is proven when she is kidnapped by Don Weaso to be a stripper, instead of being bothered to wonder about her current situation she adapts to it instead of fighting it. Even before their battle with the Tediz, a couple of soldiers are seen taking a nap on a plane despite being the pilots and end up crashing and dying on the port.
The torture chamber is another example where a captured squirrel asks Conker for help and is eventually electrocuted by him, and afterwards instead of being mad about his situation the squirrel simply replies, "Thanks for that. I feel a bit strange, though".
In conclusion, squirrels in the Conker Universe are rather idiotic and oblivious but are numerous which helped the panthers defeat the weasels prior to the storyline (but were not rewarded and instead are ruled by the Panther King) and according to Gregg, they are apparently immortal as long as they have a squirrel tail.