The dorsal hair of the scale-tailed flying squirrel is gray-brown or yellow-brown, the ventral surface is gray-white, and the four-legged dorsal hair is orange-red. The flying squirrel has a wide head, large eyes, well-developed auricles, and a wide and hairy flying membrane between the front and rear limbs, which plays a role in gliding. The hind limbs are slightly longer than the forelimbs.

The flying squirrel is nocturnal and lives in tree holes . They generally live alone or in pairs. They open their membranes and glide from tree to tree. The farthest gliding distance is 250 meters. The scales on their tails help them climb trees. They are herbivorous and eat leaves, bark, nuts, fruits and flowers.

Square-tailed flying squirrels are also called flying squirrels, but they do not have the ability to fly, but use the parachute-like wing membrane between their limbs and torso to glide in the air.