IMO to hit a squirrel in the head at anything beyond 50 yards is wishful thinking. Even at 50 yards,that's stretching it a bit,don't you think? I shoot competition chunkgun, (60yds) and usually come home with T-Bone as opposed to hamburger meat,but I ain't going to stand here and tell you that 50 yard head shots on squirrels is a snap!For starters,that squirrel isn't going to sit still waiting for you to squeeze off a round!
My favorite squirrel rifle is a little .32cal H.House Southern Mountain Rifle.It's highly accurate.....with the right powder charge,patch and ball combination. With 30gr of 3f and an .012 denim Dutch Schultz Dry lubed patch, felt WonderWad over the powder, it will put ball after ball in a single hole at 50 yards. Vary any of the above factors, and the pattern opens out instantly. 28 or 32 grains of powder and the pattern is two inches plus!
IMO, for what ever it is worth, if you plan to take any 100 yard shots at anything you need to think in terms of .45cal or larger. A .32cal is just too small for anything over 50yds max. That's my thinking... :shake:.