Cellphones use something known as duplex technology which means you can talk and listen at the same time unlike other technologies. The problem with cellphones is that they can not transmit that far which is the reason why we need cellphone towers.
First of all, each tower is known as a cell that covers around 10 square miles. Each tower can receive or broadcast on 832 different frequencies. In order to not mix or interfere with others, two adjacent towers can not be on the same frequency. Therefore, if you look at the graph to the left, only 9,1, and 8 can share the same one frequency for things to go smoothly. When traveling from one cell to the other, the pair you are using needs to be switched as you move into the next cell. The MTSC keeps track and switches each call for us. This process which is called the hand off is a main reason why we have not been able to use this kind of technology until recently. If you have three control towers you create a triangle, and then you find the circumcenter. Have that as a point where whatever direction you move you will switch to the closest tower, but if you have more than three towers it gets really math abundant in which most people would not understand.
Other than the math of frequency there is pretty much nothing else math wise in cellphone towers, that I could find. So I might as well put why a lot of the towers are triangular. One reason that is not that influential is because it is cheap and sturdy. The more important reason is because they have three different antennae in three different directions. The reason for the different levels is because more than one company is using the tower.