He looks like a normal squirrel except he has a cowboy hat on and has a guitar.
Role in episode
He is a country musician that Sandy is a fan of. He first appears on a record that Sandy owns called Fixin' to Go Nuts. Later, Squidward tries to find an exit from a moon crater and pokes his head through a tube. It leads to the sound hole of the country squirrel's guitar. The squirrel is shown standing on a stool in front of an American flag. He asks an unseen crowd of people, "Are y'all ready to go nuts for some hokey hoo-ha?" The squirrel's audience cheers while Squidward screams and leaves.