SpongeBob and Patrick are at Squidward's house to watch the sunrise with him. After Squidward finds out that they have snuck into his room every morning to celebrate holidays like Easter, Valentine's Day, and the Fourth of July, it is told that his brain has a thunder storm every time Squidward sees SpongeBob. His Happy Gland is forced to find shelter in his mind's recesses. But he gets the flu due to no recess deep enough, until the two leave. "Three hours later," sunrise reaches, and the camera cuts to Squidward putting an electric fence around his house to separate the two. He tricks them into picnicking on a catapult, which he uses to fling them out of the fence. They surprisingly return, wanting to be catapulted again, resulting in Squidward asking them to exit causing him into touching the doorknob of his fence, being electrocuted. It turns out that Squidward's brain storm has gone away, and a rainbow replaces it, thus making Squidward nice.
This continues on for the rest of the day, and even continues through the morning, such as waking SpongeBob up for work and flossing his teeth for him.
At work, SpongeBob is surprised to see Squidward enter the kitchen, saying that he wanted to help SpongeBob work. SpongeBob promptly rejects this, and Squidward is called out front by Mr. Krabs. He gives Susie a free hat, then asks for free refills. This shocks Mr. Krabs, who either calls cheap food or back into the kitchen he goes. Squidward returns to the kitchen, even making a fresh batch of Krabby Patties, but SpongeBob rejects them, calling them "no good." He is stopped by Mr. Krabs when throwing them away, when he finds out Squidward has become a fry cook. Squidward says he wishes he could be employee of the month, SpongeBob already being employee of the month a gazillion times, but SpongeBob corrects him, saying a gazillion and six times. Mr. Krabs then barges in and shows SpongeBob a patty with a smiley face and dimples made out of ketchup. SpongeBob said that Squidward made it, and Mr. Krabs loves the design and makes Squidward employee of the month, much to SpongeBob's horror. Patrick even arrives with a cake for the employee of the month award winner, which SpongeBob erases his name on the cake and replaces it with Squidward's.
Later, a party is thrown at Patrick's house due to Squidward being the new employee of the month. SpongeBob enrages after realizing that Squidward is pogo-dancing with Patrick, and ends up yelling at him and making him exit the party. Squidward attempts to enter his house again, but like earlier, he is electrocuted due to touching the doorknob. SpongeBob and Patrick come for SpongeBob to apologize for his harsh and rude behavior to Squidward, and SpongeBob slaps Squidward's hand, leading SpongeBob to get electrocuted. Patrick joins too, saying "he wants to dance funny." The generator explodes and Squidward is returned to his grumpy old self, but SpongeBob and Patrick's behavior change to Squidward's usual behavior as well, at the ending to this episode.
These are the storyboards of deleted scenes of this episode's original airing. They all can be found on the episode's animatic on Bikini Bottom Adventures DVD release.
Deleted Scene Storyboard: SpongeBob and Squidward
"IN MY RESTAURANT?!?"
"That man was being nice to my little girl."
SpongeBob noticing Squidward stacking up Krabby Patties
This is the first time Squidward has become "Employee of the Month." Usually, SpongeBob is the employee of the month as seen in "Employee of the Month."
This also reveals that SpongeBob became employee of the month in the ending of the said episode and The SpongeBob SquarePants Movie also reveals the same thing.
Patrick's Employee of the Month cake still entirely is fixed after SpongeBob replaced his own name on the cake with Squidward's. An icing drawing of SpongeBob is still on the cake even though he wasn't the winner of the award.
This episode reveals there is an employee bathroom in the kitchen.
On one scene where SpongeBob, Patrick and Squidward had fun together was similar to the montage in "My Pretty Seahorse" when SpongeBob and Mystery had fun.
The Nickelodeon and DirecTV schedules' titles "Breath of a Fresh Squidward."
When Squidward made the Krabby Patty with dimples, he became employee of the month on the spot.
In the scene where both SpongeBob and Squidward were making Krabby Patties on the grill, there is another grill behind them.
The party hat (Which is yellow/pink), looks like the Beta Tester Hat from Disney's Club Penguin online world.
This is the second time that SpongeBob and Patrick were Squidward, at the ending to this. The first was "Opposite Day." However, the difference is that SpongeBob and Patrick were shocked into being Squidward after feeling the shock through Squidward. In "Opposite Day." SpongeBob and Patrick only pretend to be Squidward. SpongeBob is also Squidward again in one part of "Gone."
In "Employee of the Month," Squidward competed with SpongeBob to win the coveted title. However, it was unknown who won. This time, he earns it without even trying.
SpongeBob shows some audacity in bossing Squidward around in someone else's home (Patrick's). In telling Squidward he was not allowed to pogo with Patrick, he was more or less telling Patrick what he could and couldn't do in his own home.
Oddly, the guests don't seem to be disgusted with SpongeBob's outburst at Squidward, as the party continues after Squidward leaves.
The bathroom for boys is spelled "Buoys." This is a pun on the flotation devices.
The title is a reference to the famous saying, "A breath of fresh air." Which means after several bad events, a good event finally happens, which basically fits along the episode's plot line.
The smiley face Krabby Patty is a parody of the Smiley cookies at Eat'n Park, a Denny's competitor in the Pittsburgh metropolitan area.
At one point, it accidentally shows two frying grills in the kitchen instead of 1. It is possible Mr. Krabs might have brought another one for Squidward to help SpongeBob make Krabby Patties.
When the new Squidward showed SpongeBob the Krabby Patties he made, SpongeBob tells him that it takes years to practice. Revealed in "Friend or Foe," Baby SpongeBob made a perfect patty on his first try, meaning he probably just made it up so Squidward would not work as another fry cook.
When Squidward has an electric shock, the gate's door is open. But when the new Squidward is sad and is going home, the door is closed.
When SpongeBob is eating cake, the hat he is wearing changes stripe colors. First it is red on the bottom, then it is white.
At the ending, when SpongeBob and Patrick were electrocuted to become cranky and grumpy as Squidward, their eyes, nose adapted to Squidward's face, but when Squidward became the new Squidward, his face did not change the shape of them.
There is a plot hole; after the fence initially shocks Squidward altering his personality, it blows a gasket and the security system breaks down. This would logically mean that Squidward couldn't possibly have been shocked back to normal at the end.
Because there are 44 awards, it should be August or September, not February.
In the episode "Squid's Visit," Patrick said that Squidward only went to his house to take back some stuff that he borrowed, but in this episode, he went to the party at Patrick's house. It is most likely that this episode took place after "Squid's Visit."