I use to do this in Minnesota all the time......

walk with a friend...and carry on a conversation..... when you see or hear a squirrel one of you proceed and keep talking... and making as much rustling in the leaves as you can....

The other guy hangs back, kneels and stays quiet...

after the other guy has gone ahead a little ways, the squirrel thinks you have passed and will come out of hiding...

Me and my buddies use to bag them all over the place like that there....

its even better when you have three guys, the other two keep walking and talking... soon as squirrel thinks it's safe... out in comes and hiding the dirt is the next thing it does...