You'd think that young Doreen Green's mutant power was Super-Adorability, but her abilities go far beyond simple cuteness. Her semi-prehensile tail allows her to display amazing feats of agility...well, yeah, that tail IS pretty adorable. How about the empathic bond she shares with squirrels? That's a good power! But, yeah, it's also kind of adorable.Marvel Source
Okay! Those enlarged incisors on her pouty little mouth! Those are...awfully, awfully cute.
All right, she may be the cutest thing on two feet (and a tail), but she's single-handedly beaten Dr. Doom, Mandarin, M.O.D.O.K and Thanos. THEY thought she was cute, too...until she kicked their butts!
Forestwalk - 1 point is enough. Additional points are great for defense bonus, but you'll get plenty anyway from other skills.
Counter Attack - 20 points, taking maximum advantage of the + damage when you dodge.
Savage Swipe - Bread n' Butter to this build, takes advantage of slows effect on Death From Trees.
Squirrel Smarts - 1 point is enough for the defense rating bonus. You can sacrifice a few points in other things for more but I've yet to find it necessary.
Death From Trees – 20 points, SG's best AoE. Covers a large area and slows enemies, allowing the bonus from Savage to kick in.
Spirit of Squirrel – 1 points, boost your health and spirit
Squirrel Friend – 20 points, maximize squirrel’s damage.
Squirrel Cunning – 20 points, +crit and +dmg is always nice.
Squirrel Love – 1 point is enough, it will keep your health regenerated.
Squirrel Distraction – 1 point, when you have bunch of squirrels summoned, you will get a nice dodge bonus.
Squirrel Special Forces – 20 points, 45 second CD, you can pretty much spam them on a boss fight.
How SG Works:
Squirrel Girl is a bit different than other heroes. On her own, she's unimpressive, but with tons of squirrels out, each boosting her stats a little, multiplied across many squirrels, she becomes a powerhouse
Gear:
Relic of Kakaranathara – Squirrel Girl has some very impressive basic attack.
Madame Hydra Medallion – this one is pretty obvious when you want to get some more damage per squirrel.
Costume
+ Fighting
+ Durability
+ RIF/SIF
Legendary: Gungnir!
More Crit, more Crit DmG, she will be unstoppable.
There are total of 130 talent points when you reach 60 and completed all the quest, I have roughly 10 point left over so you can decide where to put them.
Happy Hunting.