( ( Merkel cells ) ( ( are ( present ( in ( ( the ( basal layer ) ) ( of ( ( thick skin ) ( of ( ( hands and ) soles ) ) ) ) ) ) ) ) . ) )
(ROOT (S (NP (JJ Merkel) (NNS cells)) (VP (VBP are) (ADJP (JJ present) (PP (IN in) (NP (NP (DT the) (JJ basal) (NN layer)) (PP (IN of) (NP (NP (JJ thick) (NN skin)) (PP (IN of) (NP (NNS hands) (CC and) (NNS soles))))))))) (. .)))
Merkel cells are present in the basal layer of thick skin of hands and soles.
(ROOT (S (NP (NP (DT The) (JJ thick) (NN skin)) (, ,) (VP (VBN found) (ADVP (RB only)) (PP (IN on) (NP (NP (NP (DT the) (NNS palms)) (PP (IN of) (NP (DT the) (NNS hands)))) (CC and) (NP (NP (DT the) (NNS soles)) (PP (IN of) (NP (DT the) (NNS feet))))))) (, ,)) (VP (VBZ has) (NP (DT an) (JJ extra) (NN layer))) (. .)))