If N is a perfect square, then we know that N has an odd number of distinct factors (because the square root gets counted twice).
However, can we prove that if N is a perfect square, then it will always have an odd number of odd factors and even number of even factors? If N is an odd perfect square, then each factor must be odd and therefore N has an odd number of odd factors and no even factors. However, I can't prove the same for even squares, since factors could be either odd or even, as long as one of the numbers in each pair is even..