"Square feet" aren't things that are used to cover area.
"35 square feet" is an amount of area that you have to cover with something.
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How much cement is needed to cover 192 square feet of area
You can cover an area of 24 square feet with 24 square feet.
10 sqare feet is an area so it covers 10 square feet.
The question isn't worded right because you don't have "40x40 square feet." If you are asking how many square feet are in 40 feet x 40 feet, that would be 1600 square feet.
Exactly 10 square feet!