Oh, isn't that just a happy little question! If you have 38 tiles that are each 12x12 inches, they will cover a total of 38 square feet. You see, each tile covers 1 square foot, so when you multiply 38 tiles by 1 square foot, you get 38 square feet. Just imagine all the beautiful patterns and designs you could create with those tiles!
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Since a 12x12 tile is one square foot, then 38 12x12 tiles will cover 38 square feet.