part of has characteristic squamous epithelial cell stratified epithelial cell stratified squamous epithelial cell A stratified epithelial cell that is part of squamous epithelium, characterized by multiple layers of cells. The basal layer is directly attached to the basement membrane and the apical layer consists of flattened squamous cells. This provides a protective barrier, commonly found in areas subject to abrasion, such as the skin, oral cavity, and esophagus. flattened multilaminar epithelium