The scene starts with Plankton (disguised as a pepper shaker) taking a Krabby Patty but is easily caught by Mr. Krabs. As he is lamenting his failure on a bench in the park, Plankton then hears a woman saying that she can take her baby's milk away from him and he can't do a thing about it. This makes Plankton realize he will turn Mr. Krabs into a baby.
Plankton then leads Mr. Krabs in a telephone booth by money where he sprays Goo Goo Gas on him, turning Mr. Krabs into a baby but Baby Krabs teeths on Plankton. SpongeBob finds Baby Krabs and takes him, but Plankton accidentally reveals that Baby Krabs is Mr. Krabs and gets arrested, but easily escapes. SpongeBob takes the baby in the Krusty Krab and tries to comfort him with many items, eventually succeeding with a stack of twenties.
Meanwhile, Plankton sprays Baby Krabs and SpongeBob but Mr. Krabs is now an adult and SpongeBob is a baby. Plankton squirts SpongeBob and he is now an adult again. The same thing happens again, and Plankton thinks it wasn't right. He gets launched out of the Krusty Krab by Mr. Krabs again. Later, Plankton uses a new spray and sprays Mr. Krabs again. However, Mr. Krabs is now elderly, much to Plankton's dismay, thinking it was a baby at first.
Soon, SpongeBob appears out of nowhere and says a speech about caring for Senior Citizens. However, Plankton sprays him as well. Then, he realizes that this was Senior Citizen Spray, but then says that they can't even catch himself. SpongeBob and Mr. Krabs then trap Plankton by knitting a net, getting hit one by one by senior citizens.
Plankton then realizes that there is one ingredient that he is missing to turn people into babies. He then goes to Barg N' Mart which he buys baby powder and then goes back to complete the experiment. Using Karen as a test subject, it works. He then returns to the Krusty Krab and sprays all the customers, including SpongeBob, Patrick, Squidward and Mr. Krabs and they never change back to adults again. Plankton is about to get the formula when he gets beaten up by the babies.
Baby SpongeBob then bashes the Goo Goo Gas canister, much to Plankton's dismay. But, SpongeBob accidentally lets it go to the roof, causing it to explode, turning Plankton into a microscopic baby. In the end of the episode, Plankton's plan has failed once again, and he says "Ahem, Momma's evil little genius needs a diaper!".
When Plankton turns into a baby, he simply shrinks to microscopic size and can still talk like he could before.
When Plankton shoots the baby gas at someone, they randomly get a diaper. Then when they get hit with the gas a second time and turned back to normal, they stay in a diaper for some reason.
The net Plankton gets caught in isn't held by anything. A trap net won't work unless the supporting string is tied to something.
The scenes with Old SpongeBob and Old Mr. Krabs are featured on the fake promo for Nickelodeon UK channel called Nick Sr.
When Karen turned into a baby, she was a calculator. If the Krusty Krab register were to be turned into a baby, it would also be a calculator.
This is the first time a telephone booth is seen outside the Krusty Krab. Some other times, a pay phone can be seen on the back of the Krusty Krab or nearby.
This is the only episode from Season 5 to air in 2009 and the only to be one of the 11 new episodes in The Ultimate SpongeBob SpongeBash.
On June 15, 2011 the television airing changed the air date to September 29, 2007. It used to be listed as July 19, 2009.
When Plankton turns SpongeBob and Mr. Krabs old, a walker and a cane is seen. It is unknown how they got it.
In many different languages of the "Goo Goo Gas", when Karen gets turned into a baby and types "HELLO", she actually says "hello." It is unknown why she doesn't say anything in the English version. (Most likely so non-English speaking audience can understand what Karen was typing.)
When Plankton was trapped in the net, the Krabby Patty is missing.
In this episode, the key to the Krusty Krab does not have two Ks, unlike in other episodes where it has been seen.
When Peterson sees SpongeBob chasing Plankton, he is at the right side of the table he is sitting next to. When the shot shows Krabs, he is at the left side of the screen.
The openings on the net were big enough for Plankton to jump out of.
When Plankton came out of the mailbox, Mr. Krabs eyebrows were not filled in.
When Karen is in calculator form, she writes "hello" in numbers. However, there is no point between the 0 and the first 7, which is the only way to make "hello" with a calculator.
Plankton is microscopic as a baby in this episode, but in "Friend or Foe", he is the roughly his regular size as a baby.