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 m...