Step 1: Write Torricelli’s theorem.
Velocity of efflux at depth \( h \):
\[
v = \sqrt{2gh}
\]
Step 2: Write discharge formula.
\[
Q = A v
\]
Step 3: Write discharge from both holes.
For hole A (depth \( h \), area \( L^2 \)):
\[
Q_A = L^2 \sqrt{2gh}
\]
For hole B (depth \( 4h \), area \( \pi R^2 \)):
\[
Q_B = \pi R^2 \sqrt{2g(4h)} = \pi R^2 \cdot 2\sqrt{2gh}
\]
Step 4: Equate discharges.
\[
L^2 \sqrt{2gh} = 2\pi R^2 \sqrt{2gh}
\]
Step 5: Solve for \( L \).
\[
L^2 = 2\pi R^2
\Rightarrow L = \sqrt{2\pi}\,R
\]
Step 6: Conclusion.
The side of square hole is \( \sqrt{2\pi}\,R \).