During the freezing, cold weather in Bikini Bottom, Squidward complains about the temperature in the Krusty Krab. When Squidward tries to turn up the heat on the thermostat, Mr. Krabs berates him, allowing Plankton to get an idea to freeze his competition out of business. He sneaks into the Kursty Krab late at night and takes toilet paper. He then starts rapidly changing the temperature on the thermostat, wit an elderly fish coming out of the bathroom realizing he was locked in. The next morning, Plankton has frozen the Krusty Krab down to -15 degrees causing Squidward to complain, but Mr. Krabs does not allow him to turn up the thermostat because of the piece of toilet paper Plankton taped on showing exactly the same temperature as before. Squidward notes that there are even icicles on the ceiling and the customers start to leave due to SpongeBob and Squidward slipping everwhere. Plankton sees the customers leaving and rejoices. He then puts up a sign saying that the Chum Bucket is warm and speaks to a fish walking by, who is frightened by Plankton's eye looking through the hug telescope. Plankton is angry when he realizes the customers come back in winter wear. Mr. Krabs has turned the restaurant into an ice rink complete with a train ride for children and SpongeBob invents Patty Skates to help him, Squidward and the customers to get around, which is bought by the customers telling SpongeBob not to cook them. Mr. Krabs is very happy that he is selling Krabby Patties without even needing to cook them and claims that he has made even more money than with the old Krusty Krab. Plankton sees Mr. Krabs with his money and is furious. Karen advises Plankton to swipe a Krabby Patty and he attempts to steal one but SpongeBob and the local hockey players (Who were actually trying to take the puck SpongeBob took by mistake) block the door after Plankton tries to run them over with the train but squashes them between the door. Plankton then goes over to the thermostat and reveals the true temperature, infuriating Mr. Krabs, and begins freezing and boiling the patrons by repeatedly turning the dial in both directions. He then falls off the dial, allowing Mr. Krabs to freeze him. Later, Mr. Krabs turns the Krusty Krab into a swimming pool, relaxing on a floating chair, while he thanks Plankton (trapped in an ice cube) for his ideas, and sips lemonade with Plankton as the ice in the drink, resulting in Plankton screaming.
The French title translates to "Krabs Fashionable."
Mr.Krabs apparently did not notice that the thermostat really was not 62° and that the false temperature was written on a piece of paper taped to the thermostat.
When Squidward says "Thanks a lot" against SpongeBob because he gets into trouble with Mr. Krabs and SpongeBob happily replied "You're welcome," it is similar to "New Student Starfish" where SpongeBob, who gets into trouble with Ms. Puff, does the same thing against Patrick.
It seems that the thermostat also affects areas outside the Krusty Krab.
The numbers on the thermostat are digital, but Plankton wrote them in analog on his piece of paper. Mr. Krabs should have noticed this.
This is the second time Plankton has hidden inside something on Old Man Jenkins' tray.
Plankton sarcastically refers to Karen as "the wind beneath my wings."
This is a reference to the 1989 Bette Midler song of the same name.
Plankton says he found Mr. Krabs' "Achilles' heel," referring to the ancient Greek hero Achilles' only weak spot, his heel.
When Plankton is freezing and unfreezing people, the water is waist high. But when he falls off and Mr. Krabs freezes him, the water is only an inch high.
When SpongeBob gets unfrozen, all of his teeth are showing.
When one of the Krabby Patties lands on Squidward, it was green. In the next shot, it was brown.
When Mr. Krabs is relaxing in the pool, SpongeBob approaches him with a tray that has a Krabby Patty and lemonade on it. He says "Here's your Krabby Patty and lemonade." but while he gives Mr. Krabs the lemonade, he does not give him the Krabby Patty, and just goes away with it.
When Nat is shown entering the Krusty Krab, he and the two other customers are smaller than SpongeBob, Squidward, Mr. Krabs and the two other customers.
There are two Jimmy-Guses, one was scared from Plankton but he was in his winter clothes going to the Krusty Krab.
When Mr. Krabs turns the thermostat back to 62° at the beginning of the episode, he turns it the wrong way, he turns the way it is to increase the temperature not the way to decrease the temperature.
Moments before the scene with the frozen cash register, it is not frozen.
When Plankton falls in the water, Mr. Krabs freezes him using the thermostat. Mr. Krabs and every other person at the Krusty Krab should have frozen too since they were also in the water.
When Plankton was frozen, he should not able to move if he is frozen.
The first time Plankton talks, the captions said "[Male Voice]."