In my opinion squirrels are easier to skin before the innards are removed. It's usually cool enough when I'm squirrel hunting that I can wait to clean them when I get home. Either that or I skin and gut them on the spot and put 'em in a plastic bag in my game pouch. BTW, they are a b*tch to skin. Years ago an old guy showed me the easiest way to do it. You cut through the tail from underneath, leaving the tail well attached to the skin. You then grab the hind legs in one hand and the tail in the other and pull. If the squirrel is warm, the front half of the skin will come off like taking off a t-shirt. You then grab the flap of skin on the underbelly still left on the animal, and the front legs, and pull. The back half of the pelt comes off like taking off long underwear. Good luck.