I cheat a little. Oil a pan, add quartered squirrels. Barely brown them, and sit them aside. Fry 3 or 4 strips of bacon, then make a white gravy.
When the gravy is ready, put the squirrels in a baking dish, cover then in gravy, bake then the same amount of time the cat heads take.
Takes self control, not to over kill the squirrel world.
if you're handy with a pressure cooker that will soften them up....if not put them in a crockpot for 3-4 hours.....play around with the time....you don't want them ''falling off the bone'' if you want to fry or grill them....