The Dead Eye Funeral Parlor and Ice Cream Parlor is a place that is first seen in the episode "Pest of the West." And the Pest of the West
(book) .This is where people make coffins for other people's deceased bodies and it also serves ice cream.
Dead Eye Plankton had defeated anyone that got in his way and people were forced to make coffins for the lost ones. The Coffinmaker made a coffin for SpongeBuck, because he thought that SpongeBuck wouldn't last a minute in Dead Eye Gulch. There is also an Ice Cream shop called the Ice Cream Parlor. The Coffinmaker sells the ice cream as well as making the coffins. Here, SpongeBuck buys an ice cream before he goes into the Krusty Kantina. After SpongeBuck buys an ice cream and turns around, the Coffinmaker starts measuring him. Then, when SpongeBuck leaves, the Coffinmaker pulls out a coffin for SpongeBuck, because he thinks he's going to die.