Answer:
The function of the cells are different.
Explanation:
Both of these cells (basal and squamous) are located in the epidermis, however their functions as a cell are different.
Basal cells serve the function to create new cells that will add to another layer of skin which replaces the dead ones.
Squamous cells create a protective layer on your skin that prevents harmful rays of light (Ultra Violet) from doing damage to your body.