You can offer your sugar glider plastic, wicker or wooden nest boxes, although plastic boxes are easiest to keep clean.  Nest boxes intended for small birds are generally suitable for sugar gliders.

A sleeping pouch can be provided instead of or in addition to a nest box. Sugar gliders love sleeping pouches, which are usually made from fleece or another soft, natural material.  If you provide a sleeping pouch, be sure to check it often for loose seams or threads.  

Place nest boxes and sleeping pouches high up in the cage to help a sugar glider feel more secure in them.

When choosing bedding for a sugar glider’s nest area, avoid aromatic woods or shavings such as cedar or nonkiln-dried pine. Recycled paper and aspen pellets are safest.  
 
Provide two to three nest boxes or pouches per sugar glider. If you have more than two sugar gliders housed together, you can have just one nest box or pouch per sugar glider.