Simple epithelial tissue contains a single layer. The stratified epithelium contains on average two or more cell layers. Pseudostratified epithelial tissue visually contains several layers and consists of only a solitary layer. Squamous, cuboidal, and columnar epithelium have distinctive cell shapes. The columnar epithelial cell is rectangular with tall sides in length but short sides in width. The squamous cell is smooth, irregularly formed and irregular. the cuboidal epithelial cell is shaped like small cubes. Yes. The layered squamous cells take on a flatter shape, creating a smooth barrier on the outermost layer of the skin. The simple squamous epithelium is made up of thin, flat figures that help make the diffusion process between blood and air more efficient. The simple columnar epithelium (thin, thin cells) produces enzymes. Simple cubic epithelium (cubic cells) performs active activity