Final answer:
Simple cuboidal epithelial cells, which have a round central nucleus, are primarily located in the kidney and liver, lining the tubules and ducts, and are involved in secretion and absorption.
Step-by-step explanation:
Simple cuboidal epithelium is a type of tissue that consists of a single layer of cube-shaped cells. These cells are characterized by having a round nucleus typically positioned at the center of the cell. Simple cuboidal epithelial cells are most notably found in the body's glandular tissues, where they engage in the secretion of glandular material. Additionally, these cells line the walls of tubules and ducts in critical organs such as the kidney and liver. For example, they play a significant role in the kidney by lining the tubules and being involved in blood filtration, as depicted 33.8.