No, squirrels and raccoons prefer hardwoods like maple or oak. They'll also build nests in attics, under roof tops and anywhere that's high enough off the ground and has enough space for building a...
Forb the most part squirrels love to make round nests out of oak leaves among others and set them in branch crotches, usually secure and often found in low lying bushes such as Yews and Arborvitae....