The Book of Records is a red hardcover book that depicts a purple line at the top. Below, the book's title is written in yellow letters and there are two images of green leaves, which have a purple button in between them. SpongeBob also has a photograph of a young and happy Lou from when the two first met.
Concept-wise, it is a book in which SpongeBob must add in his broken records.
Role in episode
After speedily grabbing a can of food at Barg'N-Mart and placing it on Lou's checkout stand within nineteen seconds, SpongeBob decides to record what he just did in his Book of Records. SpongeBob gives Lou a feather and tells him to sign the book a few times. Afterwards, he grabs out a picture of a young and happy Lou from when the two first met.