When you see the Squirrel's nest, Look twice

On October 27 as I was driving in the country, I saw a squirrel's nest. As I was on gravel and looking for things to take a photo of going slowly, I looked twice as it looked a little different. I stopped and this is what I saw high in the tree on a very very windy day. I guess I never really thought about where they slept assuming a hole in the ground somewhere. So, is that nest you see a nest? By the way, if you don't know, it is a raccoon.