Explain the difference between stratified and simple epithelial tissue, and provide an example of where each is found.

The difference between stratified and simple epithelial tissue lies in the number of cell layers. 
1. Simple Epithelium: Consists of a single layer of cells. It is typically found where absorption, secretion, and filtration are primary functions, such as the lining of the intestine (simple columnar) or lung alveoli (simple squamous). 
2. Stratified Epithelium: Consists of multiple layers of cells. It is primarily found in areas subjected to wear and tear, where protection is the main function, such as the outer layer of the skin (stratified squamous) or the lining of the esophagus.