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. The next morning, Plankton has frozen the Krusty Krab down to -15 degrees, but the customers continue to stay due to the Krabby Patties and the new patty skates SpongeBob invented. Mr. Krabs has turned the restaurant into an ice rink. Karen advises Plankton to swipe a Krabby Patty in the confusion, but SpongeBob and some local hockey players prevent him from escaping. When SpongeBob blocks the doors, Plankton turns to the thermostat, and begins freezing and boiling the patrons. He then gets careless and falls off the dial, allowing Mr. Krabs to freeze him. Later, Mr. Krabs has turned the Krusty Krab into a swimming pool, relaxing on a floating chair, while he thanks Plankton (trapped in a ice cube) for his ideas, and sips lemonade with Plankton as the ice in the drink.
I can turn into a skyscraper!
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This episode is one of the reasons why Mr. Krabs is a hated character on the show, according to a TV forum.
This is because Mr. Krabs was selfish with the thermostat, not caring to change it under any circumstances even though there were icicles hanging from the roof of the restaurant.
He apparently did not notice that the thermostat really was not 62o 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 62o 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]."