One of several epithelial cell types oriented in layers from the anterior to the posterior of the corneal structure. Epithelial cells do not undergo extensive keratinization or lose their nucleus and are held together by tight junctions. Corneal epithelial squamous cells constitute the last phase of epithelial cell development during gestation. The epithelial cells that started as basal cells before turning into wing cells become squamous cells, which eventually apoptose.