Can't you just picture one of those furry critters doing the "squirrel paddle"?
Well, I do think I remember seeing a water skiing squirrel on t.v. once!
And, to prove that I wasn't dreaming, I just googled for "Water Skiing Squirrel":
http://www.google.com/search?q...
... but I'm not going out to buy any tiny life jackets for the crew in my trees!