Simple squamous epithelium doesn't have "layers" in the way that stratified epithelia do. It's single-layered, meaning it consists of only one layer of cells.

Here's why:

* Simple in the name refers to a single layer of cells.

* Squamous describes the shape of the cells, which are flat and thin, like scales.

So, rather than having layers, simple squamous epithelium is characterized by its thin, flat cells arranged in a single layer. This structure allows for efficient diffusion and filtration, making it ideal for lining surfaces where these processes are crucial, such as blood vessels, alveoli in the lungs, and the lining of body cavities.