Answer:
I'm at the head of an elephant and at the tail of a squirrel
You seek me out when your hunger's ripe. I sit on four legs and smoke a pipe.
What do people spend a lot of money on every year, but never want to use?
Some try to hide some try to cheat. But time will show we always will meet. Try as you might to guess my name. I promise you'll know when you I do claim.
Lovely and round, I shine with pale light. Grown in the darkness, a lady's delight. What am I?
Brings the sky a lot closer.