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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 cells are flat and scale-like; cuboidal cells are cube shaped; and columnar cells are tall and rectangular, like the columns of a building. So, with that said, I'm sure you are wondering how pseudostratified columnar epithelium fit into this classification structure.