Mechanical Squirrel Box is crafted by Engineers with a skill level of 75.
The components are:
The schematic drops off creatures with their levels in the 10s-20s.
A Mechanical Squirrel Box can sell in the Auction House typically for around 1, but can get much higher (up to 10) on some servers.
The Mechanical Squirrel is the only small pet that is not Level 1, instead it is Level 15.