Skunks don't have a specific nesting spot but prefer warm shallow burrows when it's warm and deeper burrows during the colder months. Most animals, including skunks, also love living near humans. Most species of skunks like the porch skunk loves living in burrows they dig with their sharp claws. Yard skunks on the other hand do not mind residing in any empty barrow they come across. You can also find skunks nesting in dry wood piles, inside concrete slabs, porches, hollow trees, under rock piles, or even inside dry culverts.