This paper is devoted to the construction of polynomial 2-surfaces which possess a polynomial area element. In particular we study these surfaces in the Euclidean space R^3 (where they are equivalent to the PN surfaces) and in the Minkowski space R^{3,1} (where they provide the MOS surfaces). We show generally in real vector spaces of any dimension equipped with a symmetric bilinear form that the Gram determinant of a parametric set of subspaces is a perfect square if and only if the Gram determinant of its orthogonal complement is a perfect square. Consequently the polynomial surfaces of a given degree with polynomial area element can be constructed from the prescribed normal fields solving a system of linear equations. The degree of the c...