Hi Nancy,
Looks like a raccoon. I think I can make out a couple tail stripes but I'm not super confident about that. The color of the guard hairs rules out a squirrel's tail, because only Western Gray Squirrel's tail could have such long hairs and, if it were, they'd have dark gray bases with silvery/white tips. Raccoons vary in color and can have brown hairs. A Gray Fox could climb into a tree but only its tail would have such long hair, and it really doesn't seem to be color or pattern match for that.
The crow's alarms about a raccoon during nesting season is entirely justified. (Squirrels can raid nests too, BTW, and would also elicit an alarm response). If it was indeed a raccoon, I sure wonder what happened. Did the raccoon eat the nest contents and then take a nap, or was it an abandoned nest?
-Don Boucher