Minimal model for the Bekenstein-Hawking entropy

In this work we derive the Bekenstein-Hawking entropy formula, $S=\frac{A}{4{l}_{p}^{2}}$, from following minimal assumptions: (i) there is a minimum area, ${A}_{\mathrm{min}}$, proportional to ${l}_{p}^{2}$; (ii) event horizon $A$, tessellated by $N=A/{A}_{\mathrm{min}}$ distinguishable units; and (iii) internal structure of these units that an infinite tower levels. Although our results are model independent, can be realized as excitations more fundamental entities such as, for instance, strings or loop quantum gravity spin networks. Even more, once microstates black hole taken singlets formed within states describing whole horizon, correction term $\ensuremath{-}\frac{3}{2}\mathrm{log}A$ emerges model. Finally, some comments regarding applicability present extremal holes, well possible relationships with spectral geometry other approaches pointed out. Our independent dimension whether it rotating not.