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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 metaplasia refers to benign non-cancerous change (metaplasia) of (non-squamous) surfacing lining cells (epithelium) to a squamous morphology.n regards to the cervix, squamous metaplasia can sometimes be found in the endocervix, as it is composed of simple columnar epithelium, whereas the ectocervix is composed of stratified squamous non-keratinized epithelium.