While Sandy and SpongeBob are peacefully watching the clouds, 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 and his friends stubbornly reject this allegation and point out things that Sandy can't do, such as breathe underwater. She is quickly provoked and takes off her helmet and her suit. She eventually can't breathe, and is forced to use a pickle jar as a makeshift helmet. To settle the issue, she challenges Mr. Krabs, SpongeBob, Patrick, and 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 and Sandy making up with each other. The seagulls are then shown all beaten up and sarcastically saying "Hooray" too.
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 squid 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 in this episode, Squidward appears his regular teal/turquoise color above water. However, In "Reef Blower," Squidward appears purple/maroon when Spongebob's reef blower sucks up all the water.
In this episode, 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 and 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.
The title card background is similar to Bubble Buddy, but there are orange flowers instead of blue flowers.
When SpongeBob floats with his umbrella up to the top of the cliff, the flying umbrella is a reference to Disney's Mary Poppins.
When Sandy is above water, she is wearing her helmet, even though she breathes air.
It is unknown how Sandy can breathe normally with a pickle jar on her head since the acid could possibly hurt her eyes. Also, because they live underwater, it is also impossible for it to actually contain air.
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 detatched 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 episodes.
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.
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.
Squidward is somehow able to jump upside-down.
SpongeBob was the only one that went on the island for one minute when Sandy said they made it. Sandy didn't time the others.
When Sandy takes off her anti-pressure suit, she is unaffected by the intense pressure deep underwater.
When Sandy tries to hold her breath underwater, she tears her suit off. However, she has it back on in the next scene.
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, and the moving rocks in this case) making them look different.
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.
When Sandy rushes to the cash register and puts the pickle jar on her head, she is able to breathe, even though it should be full of water.
Mr. Krabs says everyone in his family could stick their eyes into their heads, but it's impossible for Pearl to do so because she's a whale.