One day, Sandy and SpongeBob are peacefully watching the clouds. SpongeBob points out that one cloud looks like flower, but Sandy points out they all look like flowers. Sandy then challenges SpongeBob to a mountain-climbing contest, which she wins after a head start. SpongeBob then challenges Sandy to a race to the Krusty Krab, and he wins by the same means as Sandy.
Sandy boasts that land creatures are better than sea creatures, saying that they have way more skills and abilities than any sea creature. SpongeBob & his friends stubbornly reject this allegation and point out things that Sandy cannot do, such as breathe underwater. She is quickly intimidated and tears off her suit and her helmet. She eventually cannot breathe, and is forced to use a pickle jar as a makeshift air helmet.
To settle the issue, she challenges Mr. Krabs, SpongeBob, Patrick, & Squidward to go above water for 1 minute, which they agree to do but almost chicken out at the last minute. Unwilling to let her win, they go up to the surface and find it to be pretty easy; that is, until they are attacked by a pair of hungry seagulls.
Sandy rushes up to the surface to find her friends in danger and beats up the seagulls to save her friends. Back on the ocean floor, the two sides come to the realization that everybody, sea and land creatures alike, are good at something, but nobody's good at everything. They then start cheering for being sorry to each other and SpongeBob & Sandy make up with each other. The seagulls are then shown all beaten up and sarcastically saying "Hooray" too.
I can turn into a skyscraper!
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In the PS1 version of the SpongeBob SquarePants video game titled "SuperSponge," four scenes from this episode are used in the intro.
When Sandy says, "Yeah, well this is an accident," the rocks change color as Sandy pushes them down. This is actually a common occurrence in animation to make it easier for the animators. Backgrounds and panning shots consisting of non-moving objects are physically drawn and colored using more traditional techniques only once usually giving it a more textured appearance (the sky and cliff in this case) while characters or moving objects are drawn as an outline, moving parts redrawn almost every time and colored electronically giving it a smoother look (SpongeBob, Sandy & the moving rocks in this case) making them look different.
The title card for this episode is similar to the one used in "The Krusty Plate."
On the island, SpongeBob is a kitchen sponge, Patrick is a real starfish, Mr. Krabs is a toy crab made to look like a real crab, Squidward is a puppet of a octopus with a big nose and his own eyes, and Sandy is a Ty-Beany Baby Plush Squirrel Toy with a small plastic dome on her head.
On land, Squidward appears his regular teal/turquoise color above water. In "Reef Blower," Squidward appears purple/maroon when SpongeBob's reef blower sucks up all the water.
In this, Patrick realizes that Sandy is a girl, even though he referred to Sandy as 'she' when talking to Squidward and both 'she' again and 'her' in previous episodes. It might be because he is dumb enough to not know the difference between male & female.
Sandy dares them to go on the island of "Bikini Atoll," which was an island that was destroyed by the first Hydrogen Bomb test by the United States that is infamous for showering a Japanese fishing boat with radiation. The fact that Bikini Bottom is implied to be directly underneath where Bikini Atoll was located (or possibly the remains of it) would give a good explanation to the show's setting and anthropomorphic characters.
This is the first time Mr. Krabs appears as a normal crab.
The title card background is similar to "Bubble Buddy," but there are orange flowers instead of blue.
When SpongeBob floats with his umbrella up to the top of the cliff, the flying umbrella is a reference to Disney's Mary Poppins.
SpongeBob and Sandy's line near the end of the episode "Everyone is best at something, but no one is good at everything" is a reference to the famous quote from Max Lucado's spiritual book Outlive Your Life: You Were Made to Make a Difference, No one can do everything, but everyone can do something.
When SpongeBob is dressed like an old man, he has one tooth, but when SpongeBob pulls off the disguise, he has two teeth again. It may been a fake one or he may have detached it like he did in "Walking Small."
The anchor on Mr. Krabs's office door is blue, but in the next scene, it is red like in the other doors.
In this episode, Sandy's lungs shrivel up and the right falls off. However if a lung is lost, then breathing would be difficult to do. Despite this, Sandy had no problems with breathing for the remainder of the episode and she doesn't show this problem in episodes following this one.
This could be for dramatic effect.
In "Big Pink Loser," Patrick loses his breath above water after two seconds, but he never loses his breath again in this episode.
When SpongeBob arrived at the Krusty Krab, a set of tables can be shown. After the next scene, they're all gone.
When Sandy tries to hold her breath underwater, she tears her suit off. However, she has it back on in the next scene.
It's possible she had time to get another suit.
When Sandy and SpongeBob race each other the second time to the Krusty Krab, the Krusty Krab is facing the side, where the front door is to Sandy's right when she entered. However, when she went in, the Krusty Krab goes back to facing the right way inside, and it makes it look like Sandy is coming in from the left, where there is no door.
Mr. Krabs says everyone in his family could stick their eyes into their heads, but it's impossible for his daughter Pearl Krabs to do so because she's a whale.
If Pearl was adopted, however, it could be possible that Mr. Krabs was referring to his biological family, therefore, not including Pearl.
If Pearl wasn't adopted, rather born from Mrs. Krabs who is probably a whale, Mr. Krabs could have been referring to his side of the family rather.