Vestibular cells are specialized sensory cells located in the inner ear, specifically within the vestibular system. They play a crucial role in maintaining balance and spatial orientation by detecting changes in head position and motion. These cells respond to gravitational forces and the movement of fluid within the inner ear structures, sending signals to the brain about the body's position in space. The information gathered by vestibular cells is integrated with visual and proprioceptive inputs to help coordinate balance and movement. Dysfunction in these cells can lead to issues such as dizziness, vertigo, and balance disorders, highlighting their importance in everyday activities.