What is a notable characteristic of squamous epithelial cells?

Squamous epithelial cells are characterized by their flat and irregular shape. This structure allows them to cover surfaces and line cavities effectively, providing a barrier while being involved in absorption and secretion processes. Their flat morphology is ideal for forming sheets that can cover organs, contribute to protective barriers, and facilitate exchanges, such as in the lining of the lungs or blood vessels. The flattened nature of squamous cells distinguishes them from other types of epithelial cells, such as cuboidal or columnar cells, which have more volume and different functional roles in the body. This flat and irregular structure is what makes option B the correct choice.