He looks like Plankton, but he always wears a toque blanche.
Role in comic
He first appears on top of the Cookie Bucket when SpongeBob knocks on the door. He calls down to SpongeBob. He mentions that the reason he is on the roof is to keep watch for the thief of his secret cookie formula. However, while he was distracted the cookie thief, Karen took the formula. She runs off and Plankton runs after her.
Mr. Krabs appears and says that his boss, Mr. Plankton does not like when people don't buy cookies.