Fuzzy Acorns is a character in the SpongeBob episode "The Way of the Sponge." He is Sandy's instructor and known as "The World's Meanest Karate Instructor," according to SpongeBob. Later, he is amazed by SpongeBob's moves in the Krusty Krab. It was also shown that he has trained himself to breathe hours without air. Fuzzy is the owner of the blacker belt but gave it to Sandy. Near the end of the episode, he loses his air and puts on an air helmet.
I can turn into a skyscraper!
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Fuzzy Acorns may be a reference to Kung Fu Panda: Legends of Awesomeness, which premiered around the same time as Way of the Sponge. He even calls SpongeBob a "kung fu charlatan."
Fuzzy can hold his breath underwater for very long periods of time.
It is unknown if he, like Sandy, comes from Texas. He may come from a different state, or even a different country.
In the episode, Fuzzy is never referred to as a squirrel, but his last name is Acorns.
Fuzzy Acorns appears more like a Koala bear than a (probably) squirrel.
It is medically impossible to go hours without oxygen.