Data transforms suitable for transforming data, such as not necessarily limited to those suitable for transforming data from a spatial domain to a frequency domain, is contemplated. The data transforms may correspond with a discrete cosine transform (DCT), an inverse discrete cosine transform (IDCT), a discrete Fourier transform (DFT), an inverse DFT (IDFT), a modulated lapped transform (MLT), an inverse MLT, a modulated complex lapped transform (MCLT), an inverse MCLT, etc. where the corresponding basis functions are optimized depending on whether data being transformed is characterized as square and non-square.