Many stocks were beaten down at the end of the year from tax-selling, causing many Nasdaq stocks to be depressed. Now that the tax-selling is over, short-sellers might start to scramble to cover their positions on any good news, which could create some short-squeeze opportunities.A short squeeze takes place when short-sellers quickly cover their positions on optimistic reports, which can move the price of the stock up sharply. The metric for measuring short-squeeze opportunities is the short ratio, which is the number of days it would take the short-sellers to cover their position based on recent average daily volume. Stockpickr has reviewed the heavily shorted Nasdaq stocks and came up with a list of the top Nasdaq short-squeeze plays. To read more, visit Stockpickr.com.