The box is a regular, brown, cardboard box that's featured in the episodes, "Idiot Box" and "Can You Spare a Dime?"
The box looks like an ordinary box. In "Idiot Box," Squidward thinks that SpongeBob and Patrick are hiding a tape recorder or anything that can make sounds.
In "Idiot Box," SpongeBob and Patrick use their imagination inside the box. At the end of the episode, the box is taken to the dump with Squidward inside. Somehow, the box is returned to Squidward.
The box's second appearance is in "Can You Spare a Dime?" Squidward has to live inside the box after he loses his house. When Squidward decides to live with SpongeBob, the box is taken away.