In-Game Description-The Squirrel will gather more for you to sell.
The Squirrel Hut is a better version of the regular squirrel. However, it takes the same time to earn coins.
Level Unlocked: 33
Coins per Nut: 1,000 coins
You can get the next upgrade of this item called the Squirrel House at Level 44 for 31000 coins.