A square circle is a conceptual impossibility, thus it is commonly viewed that an Omnipotent being not being able to create such a thing does not contradict Omnipotence.
The question is if the rock being created is also a conceptual impossibility, and the answer that has become the majority view by philosophers is yes because it is like saying ∞+1. Now, when we aren't talking about Hyperreal numbers that deal with infinity (which this concept does not really translate to very well) we run into an issue that ∞+1=∞. Now, as we know from elementary math we can subtract a number from both sides and each side of the equation should still be equal, so let's do that.
∞+1-1=∞-1 translates into ∞=∞-1
We also know from mathematics that we can replace a number with a mathematical equation that equals it.
∞+1=∞=∞-1 OR ∞+1=∞-1
Much like we originally did, let's subtract something of equal values from each side.
∞+1-∞=∞-1-∞ which translates into 1=-1
As you can see the concept itself leads to absurd ideas like "1=-1", thus much like the conceptually impossible 'square circle' the 'rock' from the Stone Problem of Omnipotence is also a conceptual impossibility, and thus the objection fails.
There are significantly more detailed and better ways of arriving to the same answer, I just chose one in which is easiest to understand.