Plankton describes the book as "...a big joke book full of zingers, stingers, and one-liners..."
Two jokes that are featured in the book include:
- "Nailed by those boards" (He comes up with this one when he recorded "Plankton's Special Sinister Commentary.")
- "If someone slips on a banana peel, you can say, 'Well, I guess you didn't find that appealing.'"
Plankton also explains that the book is one of his plans to get the formula. He would use the book to make people laugh so hard that they would get distracted and Plankton can steal the Krabby Patty formula.