Simple squamous epithelia are found in capillaries, alveoli, glomeruli, outer layer of skin and other tissues where rapid diffusion is required. Cells are flat with flattened and oblong nuclei.
The basal layer of this tissue is cuboidal, and becomes increasingly flattened as it reaches the surface. Stratified squamous epithelia can be keratinized or nonkeratinized, depending on the location it is found in. Keratinized epithelium, also called "cornified" is composed of numerous layers of dead squamous cells
It is a type of tissue found covering and lining parts of the body. In this tissue, cells are flattened, joined tightly together, and stacked. The major function of this tissue type is protection, as it is found in areas that undergo wear-and-tear.
For more understanding please refer to the below image: