If we reverse the digits of $12$ we will get $21$. $12^{2}=144$. If we reverse its digits we will get $441$ which is $21^{2}$.
Here is the puzzle. How many such two digit numbers are there? Digits must be different.
We got an algebraic method to solve it if the square is a three digit number.It given here :
Let $a>b$ $(10a+b)^{2}=100x+10y+z$ and $(10b+a)^{2}=100z+10y+x$
Difference between these two equations will lead to $a^{2}-b^{2}=x-z$
$x-z \leq 8$.Then $a^{2}-b^{2} \leq 8$.
Since squares are of three digits $a <4$.But since $a>b ,a \neq 1$.
$b=1 \Longrightarrow a^{2} \leq 9$.Then $a=1,2,3$ but only possibilities are $2 $ and $3$.
$b=2 \Longrightarrow a^{2} \leq 12 \Longrightarrow a= 1,2,3$. But possibility is $a=3$. So next such pair will be $13,31$. Higher values of $b$ will not work since $a$ cannot exceed 3. This is an explanation we obtained from a mathematics group.It works well if the square is a three digit number.What will happen if square is a 4 digit number... Or if we try to extend this problem for numbers having more than two digits ?