"It's Squidward, silly!"
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Sand Mountain is a popular underwater ski resort, and is also the winter equivalent of Goo Lagoon.
It is a large mountain of sand and 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.
Role in series
Sandy and SpongeBob slide down the mountain. They pass other guests that are skiing. Two kids are also 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 appears in.
Patrick, Sandy, and SpongeBob are seen sliding again. SpongeBob injures himself by breaking his gluteus maximus (butt muscle) and nearly uses the iron butt.
SpongeBob, Patrick, and other fish are hanging out here. Also,
The Drastic Radicals are seen there.
Sand Mountain consists of three slopes, each of which are graded in levels: Guppy Mound, Flounder Hill, and Sand Mountain.