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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.
Stratified Squamous Epithelium. Identification: Many layers (6 or more) of small, flattened cells. The only other epithelial tissue with so many layers is transitional (below), but note that stratified squamous epithelium typically has a more evenly contoured surface; with the uppermost layers of cells flattened. Features to Know: nuclei, if evident. Where Located: lining mouth and esophagus.