This 10 April 2020 video from the Netherlands says about itself (translated):
Squirrel drags flower pot up a tree
“This [red] squirrel demolished a felt edge of the flower pot to be used as nesting material. After fifteen minutes of hard work, it managed to take the piece of felt with it!”, say Els and Nico de Haan who captured this scene in their backyard.
Maybe this squirrel just wanted a nice plant in its nest …