The book is a brown hardcover novel with antique metal decoratives and a picture of the Secret Formula on it.
The book has an old style cursive written story with the same outline as the movie it is in.
Role in movie
The book used to belong to a skeleton pirate who lived on Bikini Atoll until Burger Beard the Pirate took it for the Guardian Skeleton. With the magic book in Burger Beard's hands, he could use it to write any evil plan and make it happen. He used the book to steal the Krabby Patty Secret Formula and be the richest food truck proprietor in the world. Burger Beard read the story of the book to The Seagulls which also (because it was magic) controlled the events in Bikini Bottom. When SpongeBob and the gang went to take the book, it was in a bubble that popped and landed on Burger Beard's grill which was on fire. Because of this, the magic book became burnt down, and was no longer usable, until a blank page of the book helped SpongeBob and his friends return back to Bikini Bottom.