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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.
Columnar, Cuboidal, Squamous Cell Shapes. Epithelial tissue has differently shaped bricks-or cells, that is. There are columnar cells, which means 'column-like cells'; cuboidal cells, which are cube-like cells; and squamous cells, which are flattened and scale-like cells.