This is a boating video put together by Mrs. Puff, and sponsored by C.O.B.B.U.T.K.S.B.S.P.O.T.R.A.O.O.B.A.T: (Citizens Of Bikini Bottom United To Keep SpongeBob SquarePants Off The Road And Out Of Boats All Together). Then Mrs. Puff introduces herself and discusses the good and bad drivers (Squidward is the one with Boat Smarts, and SpongeBob is the one without it).
A driver with boat smarts fills his (or her) tire up to the appropriate level, but a driver without boat smarts pays no attention to how much air he (or she) is using. Squidward fills it up to the exact measurement while SpongeBob pumps it up too much, making the boat tip over, crushing half of Squidward's boat and having the wheel pop right in front of his face.
The next section is about buckling up. This shows Squidward in a boat mobile with his seatbelt in the proper manner. He then starts driving until he sees a Bikini Bottom Traffic lights and he stops. Once Squidward stops, we see SpongeBob crazily speeding around a corner with no regard for safety and probably with no seatbelt on. He hits Squidward who goes flying into a steamroller. He gets severely hurt.
In the next scene, it shows Squidward adjusting his mirrors before he begins to start the boat mobile. Squidward starts the boat and begins to drive. SpongeBob adjusts his mirror dangerously while turning the steering wheel with one leg. He hits many fish, although he does not know because he is focusing on the mirror. He then swerves right in front of Squidward. SpongeBob adjusts the other mirror and hits Squidward with a beam of light and he is almost blinded until he puts on sunglasses. But Squidward didn't see a wall and crashes into it. It shows a crash dummy, although instead of the head it shows Squidward's.
Then you see Mrs. Puff in Squidward's boat mobile talking about not drinking, eating or druging while driving. Squidward is driving well, as usual. Mrs. Puff explains how Squidward's eyes are locked firmly on the road. Then SpongeBob is shown swerving while eating a hamburger and reading a magazine. When some fish are behind him he turns around and says: "Hi there!", causing them to crash. Eventually there is a huge stockpile of cars and the owners are furious. SpongeBob still speeds past, runs over a puddle and slides around saying: "Wheeeeeee!." SpongeBob then says hi to Mrs. Puff and Squidward when SpongeBob's boat mobile slips on a mini pebble, strangely making his boat mobile act as a ramp in which Squidward's boat mobile travel over. They fly into the big stockpile of all the cars and it makes a huge crash. Mrs. Puff blows up very fat and SpongeBob drives past saying: "Looks like you guys forgot your Boat Smarts!," he smiles and drives off, and Mrs. Puff and Squidward are not amused, making dust and the low quality video tape recorder stops with Mrs. Puff saying: "Nevermind."
Squidward gets squeezed through the steamroller, because he is unable to take off his seatbelt in time.
Squidward's head gets smashed into the windshield and slides.
Several citizens were run over by SpongeBob's boat while SpongeBob adjusting his mirror and not focusing on the road.
SpongeBob's face is wiped off.
Destruction and Abuse
SpongeBob's boat tire is deflated after pumping too much air in it.
Squidward's boat is smashed in half.
Squidward's boat is collided by SpongeBob's boat, causing the seat goes off.
Squidward's boat gets crashed into a wall, turning into a crash test dummy with his head.
Sadie's boat gets crashed into a lamp post.
Several boats were flipped over by SpongeBob's boat, causing an accident.
When Squidward crashes into the brick wall, a reference to crash-test dummies is made.
On the TV version of this episode when the crash test dummy Squidward crashes into the wall his mouth opens as he says "Ow"; on the DVD version his mouth opens two seconds after he crashes but the audio is heard at the end of the crash.
This episode was shortened and used in a Toyota commercial.
Ironically, Squidward doesn't drive very often. Usually, he is either walking or biking. He does, however, drive in Boating Buddies, which is when he gets his first ticket.