Psuedostratified epithelial tissues appear to have more than one layer of cells, but, actually, all the cells of such a tissue reach the underlying tissue just as the cells of a simple epithelial tissue do. Stratified epithelial tissues have two or more layers of cells. In stratified epithelial tissues, the outermost layer of cells determines the name of the tissue: Stratified squamous, stratified cuboidal, and stratified columnar epithelia are the three types of stratified epithelial tissues.