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SpongeBob walks in to present an award for the most important living creatures on the planet. After seeing a few nominees, he prepares to award the whales, only to be interrupted by Plankton, who claims his species deserves the prize. SpongeBob tells him to prove it.
Plankton begins his speech by discussing plant plankton such as his cousin, Marvin, which make up nearly half the oxygen everyone breathes. He goes on to talk about how plankton are beneficial to many other living creatures. He discusses the planktons' role in the food chain, meaning that no sea life or anything else could exist without it.
Just as the show wraps up, Plankton still has one last thing to talk about. He mentions oil being ancient dead plankton trapped in the rocks. Finally he states that plankton can even be seen from space, ending on a maniacal laugh chanting "We Win!" Then SpongeBob quotes "Plankton. A thank you would be nice."
This short also reveals that Plankton doesn't feel too scared of anything bigger than him for the fact you can see them in space. Huge amounts of them and that was demonstrated in the episode "Plankton's Army."