Simple cuboidal epithelium is a type of tissue made up of a single layer of cube-shaped cells. This structure allows for efficient absorption and secretion, making it important in various organs. It is commonly found in areas such as the kidneys, glands, and the lining of ducts. The cells in simple cuboidal epithelium have a central nucleus and are often involved in processes like filtration and hormone production. Their shape and arrangement help facilitate the movement of substances, contributing to the overall function of the organs where they are located.