Count the Squares - Solution
You draw only 1 square with a black marker on a white piece of paper.
How many Squares do you See (I can see 3)
1. Inner white Square.
2. Inner white Square with black outline.
3. Square only formed by black outline
Interesting question Michael. I have just finished answering your e-mail on the same issue. I believe your question is still dealing with one square basically. By you logic, the number of squares should be 120, because each of the 40 squares should be counted thrice.
Thanks for the picture though. I have edited it some, to help answer the puzzle - which is actually 40 squares.