How many squares?

Over 9000!
2135056392-1.jpg
 
took me 20 seconds with a pen/paper to get 40...

frightening some of the responses on facebook/a quick google search

some people racking their brains forever to get ridiculous counts like 48 or 14
 
i got 40 as well

1 for the outermost square
+5*2 for the offset squares and their divisions = 11
+16 for each of the small squares in the main grid = 27
+4 for the 2x2 squares in each corner = 31
+4 for the 3x3 squares in each corner = 35
+4 for the 2x2 squares centered on each side = 39
+1 for the 2x2 square in the middle = 40
 
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Kept getting 39 until I realized I wasn't counting the one big square. so, 40. Where is the solution?
 
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