I haven't seen a squirrel fall, but I have seen a raccoon fall to its death. I was deer hunting in my stand and I saw two raccoons playing around in a tree about 20 yards away. I was just sitting there enjoying the peace and all of a sudden I heard this awful scream. I looked up and saw this coon falling out of a pine tree. He was screaming all the way down and then BOOM, he hit the ground. It was the last words he ever said. After the other one hit the ground the other coon went crazy. He ran down the tree and just started running all over the place. I don't know what it was doing but it was pretty funny.