In the video, a man is seen holding a squirrel in his hands and cutting its tail with a knife. The squirrel is lying on a black surface, and the man is using a yellow-handled knife to cut the tail. The man appears to be focused on the task at hand, and the squirrel is still throughout the process. The video provides a close-up view of the cutting process, allowing the viewer to see the details of the man's actions and the squirrel's reactions.