Build Your Own Telescope is a telescope-building kit that teaches you how to build your own telescope. This is a "Do It Yourself" kind of project.
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Role in the episode
In the episode, "Overbooked," SpongeBob attempts to use it to build the telescope to complete his employee report card, as "the do a task" box hasn't been checked and he builds it for him.
Mr. Krabs requested SpongeBob to help finish it but he couldn't due to him also helping out with Patrick's birthday party and Sandy's invention revealing.
It also includes a Telescope Assembly Manual
that talks about the steps.