Cuboidal cells are a type of epithelial cell characterized by their cube-like shape, with roughly equal height, width, and depth. These cells are typically found in glandular tissues and organs, such as the kidneys and thyroid gland, where they play a crucial role in secretion and absorption. The structure of cuboidal cells allows for efficient transport of substances, making them essential for various physiological functions. They often form the lining of ducts and tubules, contributing to the overall function of organs by facilitating processes like filtration and hormone production.