smc

Let $n=10a+b$. So $n^2=(10a+b{)}^2=100a^2+20ab+b^2$. The term $100a^2$ only contributes digits starting at the hundreds place, so this does not affect whether the tens digit is odd. The term $20ab$ only contributes digits starting at the tens place, and the tens digit contributed will be the ones digit of $2ab$ which is even. So we see this term also does not affect whether the tens digit is odd. This means only $b^2$ can affect whether the tens digit is odd. We can quickly check $1^2=1,\dots ,9^2=81$ and discover only for $b=4$ or $b=6$ does $b^2$ have an odd tens digit. The total number of positive integers less than or equal to $100$ that have $4$ or $6$ as the units digit is $$10\times 2=\boxed{20}$$