The ice-skating rink is a variation of the Krusty Krab where customers can ice skate, play hockey, and buy frozen food. It appears in the episode "Krabs a la Mode."
It is the Krusty Krab, but with frozen floors and icicles.
Role in episode
Knowing that Mr. Krabs set the Krusty Krab thermostat at 62 degrees, Plankton turns it down and tapes a piece of paper to it. Mr. Krabs, thinking that the thermostat is still at 62 degrees, uses Krabby Patties as ice skates and also turns the restaurant into an ice-skating rink (while still serving food).