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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.
Epithelial tissue which is only one cell thick is known as simple epithelium. If it is two or more cells thick such as the skin, it is known as stratified epithelium. Simple epithelium Simple epithelium can be subdivided according to the shape and function of its cells.Squamous (pavement) epithelium.Squamous cells have the appearance of thin, flat plates. The shape of the nucleus usually corresponds to the cell form and help to identify the type of epithelium.olumnar epithelium forms the lining of the stomach and intestines. Some columnar cells are specialised for sensory reception such as in the nose, ears and the taste buds of the tongue. Goblet cells (unicellular glands) are found between the columnar epithelial cells of the duodenum.