HOW MANY SQUARES?

Yesterday's visual post was more an illusion than a legitimate puzzle.  Today's is solvable, so long as you think both inside and outside the box.  If you think you have the answer, click on "comments" below, and record it.  You will find the solution by scrolling down ~ no peeking!

SOLUTION

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SOLUTION 

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40 squares!  illustration below, click to enlarge.