L.E. cells are neutrophils or macrophages that have engulfed denatured nuclear material, primarily associated with lupus erythematosus and similar connective tissue disorders. The presence of L.E. cells is indicative of lupus, while diagnostic testing methods include the rotary bead and fluorescent antibody methods. Although L.E. cell testing has largely been replaced by antinuclear antibody testing for diagnosing systemic lupus erythematosus, it remains a relevant aspect in the evaluation of related conditions.