Sand Mountain is a popular underwater ski resort, and is also the winter equivalent of Goo Lagoon.
Those who go to Sand Mountain can tongue slide, ski, or snowboard just like any other ski resort.
Even though it hasn't appeared with the ski resort in the few appearances it has made, there probably is a boat parking area, as lots of locals and tourists come here.
It is lastly only a huge mountain made of sand, in which the tourists come here for.
In the episode "Pre-Hibernation Week," Sandy and SpongeBob are seen sliding. In this episode, it is revealed that people also ski here. Two kids are also seen making a sandman (the sand equivalent of a snowman). In this episode, there is also a ramp on Sand Mountain, despite the fact that it does not appear in any other episodes that Sand Mountain was featured in.
In the episode "I Had an Accident," Patrick, Sandy, and SpongeBob are seen sliding again. SpongeBob injure himself by breaking his gluteus maximus (butt muscle) and nearly uses the iron butt. In the video game Battle for Bikini Bottom, there are 3 different slopes. "The Guppy Mound" for beginners, "Flounder Hill" for the more experienced, and the most feared slope "Sand Mountain" for the extremeists.