Meaning: Squirrels create nests in trees for their homes.
Choice of Words: Build means to make or construct something. Nests are structures built by animals for laying eggs or raising young.
Meaning: This sentence also tells us that squirrels create homes in trees, but it uses a different word for building.
Choice of Words: Make is another word for build, meaning to create something. Nests are still structures that animals live in.
Meaning: This sentence tells us that squirrels live in homes called nests that are located in trees.
Choice of Words: Live means to exist or reside in a place. Nests are still homes for animals. Trees are still tall plants with branches and leaves.