The Tale of Squirrel Nutkin is Beatrix Potter’s second book. It tells the story of an impertinent and funny red squirrel and of Mr. Brown, an old owl who lives in an island. Nutkin, his brother and their cousins sail to the island on little rafts. There they offer Mr. Brown a gift and ask him permission to gather nuts in the island. That’s when Nutkin starts being silly and impertinent. Squirrel Nutkin was born in a letter to Norah Moore, daughter of a governess who became Beatrix Potter’s friend. The illustrations represent Derwentwater, in the Lake District, where Beatrix Potter spent her summer holiday for some time. The Tale of Squirrel Nutkin, published after The Tale of Peter Rabbit but quite different from it, has been a tremendous hit to this day.