When using .32 , .36 ,with full loads, or .40 with reduced loads , if a squirrel is in a position for a cross body shot , I treat the target area just as if i'm wacking a deer , or any other critter , shoot 'em in the ribs. The other target spot , is where the neck joins the body. Little meat is vaporized due to high velocity .
I don't recommend larger caliber rifles for squirrel hunting simply due to the possibility of wasting usable meat. Once was hunting an early season doe hunt , and a pesky squirrel kept getting in my face , and I guess trying to run me out of his space. Since I was going to come back in the morning , I decided to invite him to supper. I was using a .54 , but he was 10 yds. from me , I aimed at his head. As I let fly w/ the .54 round ball and an 84 gr. FFFG deer load. he turned his body just slightly , and the ball vaporized a little of his right front shoulder , and totally , his head was a cloud of detritus in the evening air. He was enjoyed at the camp supper table , as well as the story of his demise............oldwood