Hand-made gifts are exchanged among coworkers. The only presents that are permitted to be exchanged are ones that are hand-made.
SpongeBob made a sweater made for Squidward out of his own eyelashes, and Squidward complained to SpongeBob that it was too itchy. Squidward, annoyed by the itchy gift, threw the sweater at SpongeBob. This caused SpongeBob to cry. Tears left his eyes profusely, and SpongeBob made a sweatshirt out of said tears for Squidward. Mr. Krabs ordered Squidward to make SpongeBob a gift to cheer him up. Squidward being himself, he disobeyed Mr. Krabs and bought a pie from sea pirates. The pie was, unbeknownst to Squidward, a bomb. Mr. Krabs tests the pie to see if it tastes good, but he trips whilst getting a glass of milk to compliment the pie, and it explodes. The resulting explosion sends Mr. Krabs and Squidward out a newly created hole in the wall. The pie, still intact, is taken by SpongeBob to eat later. Squidward, thinking SpongeBob ate the pie, came to the conclusion that SpongeBob will detonate at sunset.