Smiling squirrel by laryan1
“Yes it certainly is! No I could not! And I was explaining very carefully,” answered the wizard crossly. “If you must know more, his name is Beorn. He is very strong, and he is a skin-changer.”
“What! a furrier, a man that calls rabbits conies, when he doesn’t turn their skins into squirrels?” asked Bilbo.
“Good gracious heavens, no, no, NO, NO!” said Gandalf. “Don’t be a fool Mr. Baggins if you can help it; and in the name of all wonder don’t mention the word furrier again as long as you are within a hundred miles of his house, nor rug, cape, tippet, muff, nor any other such unfortunate word! He is a skin-changer….
– The Hobbit, Chapter 7 Queer Lodgings
Nowhere else could a squirrel be at such ease.