Let $K$ and $L$ be positive integers. On a board consisting of $2K \times 2L$ unit squares an ant starts in the lower left corner square and walks to the upper right corner square. In each step it goes horizontally or vertically to a neighbouring square. It never visits a square twice. At the end some squares may remain unvisited.
In some cases the collection of all unvisited squares forms a single rectangle. In such cases, we call this rectangle [i]MEMOrable[/i].

Determine the number of different MEMOrable rectangles.

[i]Remark: Rectangles are different unless they consist of exactly the same squares.[/i]
1. **Chessboard Coloring and Initial Observations:**
   - We use a chessboard coloring for the $2K \times 2L$ board, where the lower left (LL) and upper right (UR) corners are black.
   - The ant starts at the LL corner and ends at the UR corner, passing through an odd number of squares. This implies that the total number of steps taken is odd.
   - A MEMOrable rectangle must have an odd area and odd side lengths because the ant's path must alternate colors, and the total number of steps (squares visited) is odd.

2. **Characterization of MEMOrable Rectangles:**
   - We need to show that the LL and UR corners of a MEMOrable rectangle are white. Suppose otherwise, i.e., they are both black.
   - The number of black squares on the board is equal to the number of white squares. However, a walk from the major LL to the major UR contains more black than white squares, leading to a contradiction.
   - Therefore, the LL and UR corners of a MEMOrable rectangle must be white.

3. **Defining Sets \(A\) and \(B\):**
   - Let the major LL be \((1,1)\) and the major UR be \((2K, 2L)\).
   - Define sets \(A\) and \(B\) as follows:
     \[
     A = \{(2a, 2b+1) \mid 1 \leq a \leq K, 1 \leq b \leq L\}
     \]
     \[
     B = \{(2a+1, 2b) \mid 1 \leq a \leq K, 1 \leq b \leq L\}
     \]
   - A rectangle is MEMOrable if all its vertices are in only one of \(A\) or \(B\).

4. **Counting MEMOrable Rectangles:**
   - Consider a \(K \times L\) rectangle formed by \(A\) or \(B\).
   - The number of rectangles inside a \(K \times L\) rectangle is given by:
     \[
     \binom{K}{2} \binom{L}{2} + \binom{K}{2} L + \binom{L}{2} K + KL
     \]
     - \(\binom{K}{2} \binom{L}{2}\): Choose two distinct columns and two distinct rows.
     - \(\binom{K}{2} L\): Choose one row and two distinct columns.
     - \(\binom{L}{2} K\): Choose one column and two distinct rows.
     - \(KL\): A single square.
   - Simplifying, we get:
     \[
     \binom{K}{2} \binom{L}{2} + \binom{K}{2} L + \binom{L}{2} K + KL = \frac{K(K+1)L(L+1)}{4}
     \]
   - Since there are two such sets (\(A\) and \(B\)), the total number of MEMOrable rectangles is:
     \[
     2 \times \frac{K(K+1)L(L+1)}{4} = \frac{K(K+1)L(L+1)}{2}
     \]

The final answer is \(\boxed{\frac{K(K+1)L(L+1)}{2}}\)