These cuboidal cells have large, spherical and central nuclei. Simple cuboidal epithelia are found on the surface of ovaries, the lining of nephrons, the walls of the renal tubules, and parts of the eye and thyroid.On these surfaces, the cells perform secretion and absorption.imple cuboidal cells are found in single rows with their spherical nuclei in the center of the cells and are directly attached to the basal surface. Simple ciliated cuboidal cells are also present in the respiratory bronchioles.