Squamous epithelium consists of flattened, thin cells, often forming smooth, protective, or permeable linings. While stratified squamous epithelium forms protective layers in the mouth, oesophagus, and skin, kidney tubules are primarily lined by cuboidal or columnar epithelium, which are more involved in secretion and absorption. A portion of the loop of Henle in the kidney is lined by thin squamous cells, but the general lining of the tubules is not squamous.