Bead a size 10 scud hook and start UTC 70 in olive. That is the whole shopping list besides the squirrel, hook, bead, thread, one strip of fur.
Part the fur on a micro pine squirrel zonker and measure a short tail. Resist making it long; a stubby tail keeps the fly compact and stops it fouling around the bend.
Tie the strip in with the hide sitting on top of the shank, three or four tight turns, then lash it down hard and run the thread up to the bead. If the hide is not dead on top, the strip will not wrap flat.
Force the strip onto its side and wrap it forward like a hackle in touching turns, sweeping the fibres back after every turn and letting the strip untwist each time you regrab it underneath. Each new wrap presses the previous one back. That is what builds the swept, breathing profile.
Catch the strip behind the bead with a couple of wraps, nip it out as close as you can, and finish with three or four whip finish turns. Leaving a little room behind the bead means everything sucks down neatly into the gap.
PMS stands for pine micro squirrel. The tips of the fur are dark, the middle lightens, and the base darkens again. Wet, that three-tone banding gives a mottled look just like a natural leech. Fish it stripped or hung under an indicator.