Crossword Genius

Home is where the eggs are (4)

Ross

I believe the answer is:

nest

I'm a little stuck... Click here to teach me more about this clue!

'home' is the definition.
(a bird's home)

'where the eggs are' is the wordplay.
I cannot quite see how this works, but
'the' could be 't' (the is pronounced as a 't' sound in some dialects) and 't' is present in the answer.
The remaining letters 'nes' is a valid word which might be clued in a way I don't understand.
This explanation may well be incorrect...

'is' acts as a link.

Can you help me to learn more?

(Other definitions for nest that I've seen before include "Bird's house" , "Ingredient of Chinese soup" , "Bird shelter" , "Structure to lay eggs" , "breeding-ground" .)

I've seen this clue in the Evening Standard.
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