Cuboidal epithelium is characterized by cells that are roughly cube-shaped or box-like while Columnar epithelium is characterized by cells that are taller than they are wide, resembling columns or pillars.
Cuboidal epithelium is often involved in secretion and absorption. In the kidney, cuboidal epithelial cells are part of the renal tubules and play a role in the reabsorption of water and other substances from the filtrate.
Columnar epithelium is well-suited for secretion and absorption as well. In the digestive tract, it lines the intestines and is involved in the absorption of nutrients from the digested food.
Cuboidal epithelium is found in various parts of the kidney, including the renal tubules and Columnar epithelium lines the stomach and intestines in the digestive system.