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$72 = 2^3 \cdot 3^2$

Hence $\tau\left(72\right)=4\cdot 3=12$

$72 = 2^3 \cdot 3^2$

$\implies (3 + 1)(2 + 1) = \boxed{12}$

Factors of a number are determined by this equation $(p_{1} + 1)(p_{2} + 1) \ldots$ . Below is the reason why, taking this problem as the example: $\begin{array}{|c|c|c|c|c|} \hline & 2^0 & 2^1 & 2^2 & 2^3 \\ \hline 3^0 & 1 & 2 & 4 & 8 \\ 3^1 & 3 & 6 & 12 & 24 \\ 3^2 & 9 & 18 & 36 & 72 \\ \hline \end{array}$ A grid can be created as such for each of the prime factors. If there were 3 prime factors, a cube with each of the prime powers on the axis can be created. Each block corresponds to a unique factor. Thus the 'mass' (2D - Area, 3D - Volume) of the shape will be the number of factors.

The factors of $72$ include $1,2,3,4,6,8,9,12,18,24,36$ and $72$ .

$\implies \boxed{12}$ factors.