Counting dissections into integral squares

A squared rectangle is a rectangle dissected into squares. Similarly a rectangled rectangle is a rectangle dissected into rectangles. The classic paper ‘The dissection of rectangles into squares’ of Brooks, Smith, Stone and Tutte described a beautiful connection between squared rectangles and harmonic functions. In this paper we count dissections of a rectangle into a set of integral squares or a set of integral rectangles. Here, some squares and rectangles may have the same size. We introduce a method involving a recurrence relation of large sized matrices to enumerate squared and rectangled rectangles of a given sized rectangle and propose the asymptotic behavior of their growth rates.