To set up Super Bowl squares, start with a blank 10 by 10 grid. Assign one team to the rows and one team to the columns. Most Super Bowl squares assign the AFC team to the columns and the NFC the rows, though this is not necessary. Next, assign a buy-in for each square. It is very common for one person to buy more than one square.
Have each person put his name on the squares he bought. Ensure the grid is full before the game begins. Prior to kick-off, randomly assign each row and each column numbers between zero and nine. An effective way to ensure randomness is to pull the numbers out of a hat for each team. Once the grid is complete, have the grid available for everyone to see while the game is played. The score at the end of each quarter decides the winners. Use the last number of each team's respective score to determine which box wins. For example, if the score is 21-13, the winning numbers are one and three. Payouts for each quarter vary, though it is common for the first three quarters to pay out 20 percent, and the final score would payout 40 percent.