In this work we derive the Bekenstein-Hawking entropy formula, S=A4l2p, from the following minimal assumptions: (i) there is a minimum area, Amin, proportional to l2p; (ii) the event horizon area, A, is tessellated by N=A/Amin distinguishable units; and (iii) the internal structure of these units is that of an infinite tower of internal levels. Although our results are model independent, this internal structure can be realized as the excitations of more fundamental entities such as, for instance, strings or loop quantum gravity spin networks. Even more, once the microstates of the black hole are taken to be singlets formed within the infinite tower of states describing the whole event horizon, the correction term −32logA emerges from our mo...