The largest tile that fits both sides exactly gives the fewest tiles. With 4 ft tiles: 12 tiles.
Even if fractional sides were allowed, the tile side must still fit a whole number of times into both 12 and 16, i.e. and must be whole numbers. The largest such is still 4 ft (a bigger tile, like 4.5 ft or 6 ft, does not fit both sides), so the answer does not change.
The largest tile means the fewest tiles: 12 tiles of 4 ft; fractional sizes do not give a larger tile, so the answer is the same.
