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Quick Answer. Squamous epithelial cells are flat cells as compared to the rectangular (columnar) and square (cubical) cells, states About.com. They are found in many body parts, including the cervix, the middle skin layers, the mouth and the lips.
Squamous intraepithelial lesion is the pathology term used to refer to cervical dysplasia observed in smears of cells taken from the cervix. Squamous refers to the type of cells on the cervix; intraepithelial refers to the fact that these cells are present in the lining tissue of the cervix. When cervical dysplasia is seen in a biopsy of tissue rather than a cell smear, it is referred to as cervical intraepithelial neoplasia.