When one masturbates furiously and at the point of ejaculation, pulls ones foreskin over the head to catch all the semen. Then leave it to hard, peel it off and give it to a squirrel to wear on its head.
Squirrel Helmets
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A Death Metal/Ghettotech/Spanish Pop band from London who's name came about when their drummer Rodney bent down to lick his nuts and hit his head. So they started wearing helmets. Thus, the name Squirrel Helmets.
Jeff:"Hey Martin, do you want to go to the Slipknot concert?
Martin:"Nah man. I saw them last night. Let's go see the Squirrel Helmets!"
Jeff:"I slept with your dog!"
Martin:"Fantastic!"