3451 Anchor Way is Mr. Krabs' and Pearl's anchor house (as seen by the address on Mr. Krabs' license). This house is three stories high, with a basement/cellar. There was a large chain attached to the anchor that appeared during Season 1. But in later appearances, the chain was gone.
The basement is a large room. It has a washing machine and dryer, along with a work bench ("Wet Painters"). In "The Slumber Party," the basement was shown as a root beer cellar. It might be possible that this was a different room since it was not considered a basement, but in "Barnacle Face," the basement was a dungeon like place where Mr. Krabs makes his soap out of Krabby Patties.
On the first floor is the living room; there are many valuable items, such as pictures, a vending machine, and knick knacks. In Wet Painters, SpongeBob and Patrick were told by Mr. Krabs that the paint was permanent, but it was not. By the front door is a barrel TV. The kitchen and dining room are all in one room. In the dining room, there is a table, chair, and a window with a curtain. The second floor to the right side of the house contains Mr. Krabs' bedroom.
He sleeps in a hammock and has a bedside shelf. A bathroom is connected from the bedroom which includes a toilet and a sink with a mirror. Pearl's bedroom is located on the left side of the house and contains a bed and walls filled with Boys Who Cry posters as she is a huge fan of the band.
There is another floor in the center of the house in "Barnacle Face." On this floor, there may be the master bathroom. The bathroom contains a toilet and a sink. There is a balcony on the top of the house.