1 Basal cells: These cells are in the lower part of the epidermis, called the basal cell layer. 2  These cells constantly divide to form new cells to replace the squamous cells that wear off the skin’s surface.3  As these cells move up in the epidermis, they get flatter, eventually becoming squamous cells.he main types of cells in the epidermis include: 1  Squamous cells: These are flat cells in the outer part of the epidermis that are constantly shed as new ones form. 2  Basal cells: These cells are in the lower part of the epidermis, called the basal cell layer.