$G_δ$ Circle Squaring

Abstract: We show that a circle and square of the same area in $\mathbb{R}^2$ are equidecomposable by translations using $\mathbfΔ^0_2$ pieces. That is, pieces which are simultaneously $F_σ$ and $G_δ$ sets. This improves a result of Máthé-Noel-Pikhurko and is the best possible complexity in terms of the Borel hierarchy. More generally we show that bounded sets $A,B \subseteq \mathbb{R}^n$ with small enough boundaries and the same nonzero Lebesgue measure are equidecomposable with pieces that are countable unions of finite Boolean combinations of translates of $A,B$, and open sets. The improvement comes from constructions of low complexity toasts and related objects which should be independently useful within Borel combinatorics.