Size of each tiles = (2*2) square inch
= 4 square inch
Since 1 inch gap needs to be kept with the floor, so the height of floor that needs to be covered with square mirror tiles is 8 inch.
Size of each wall = (8*22) square inch
= 176 square inch
So the number of mirror tiles required per wall = 176/4 tiles
= 44 tiles
Number of tiles required to cover both walls = (44*2) tiles
= 88 tiles.