For Pearl's birthday, Mr. Krabs selfishly gives her a pair of black fishing boots that only cost $2. After Pearl does not accept the gift. Mr. Krabs, wanting to get rid of them, tells SpongeBob that the boots are special, and that they were only worn by the best official fry cooks in the world. SpongeBob, excitedly, exchanges his paycheck for them, and starts wearing them all day and night. The squeaking annoys Squidward so much that he goes on vacation, and Mr. Krabs has to fill in for him. After a sleepless night because of a squeaking window, Mr. Krabs cannot stand the squeak of SpongeBob's boots anymore. At his wit's end, he steals the boots and buries them underneath the Krusty Krab. However, SpongeBob comes in the next day crying because he could not find the boots. Mr. Krabs feels guilty and starts going crazy, believing that he hears nothing but the constant squeaking of the boots (all text he sees is even replaced by the word "squeak"). Finally, he snaps and confesses that he stole the boots and hid them under the floor. He unburies the boots, shrinks them and eats them in a bout of insanity, which eventually calms Mr. Krabs and SpongeBob down. He thinks he finally has peace and quiet and goes on vacation with Pearl, until he hiccups, making the boots (inside his body) squeak.
I can turn into a skyscraper!
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During a Nickelodeon movie (The Rugrats Movie) promotion in 1999, a set of scratch and sniff stickers were released at specified fast-food restaurants to be used with certain Nicktoons. One of them was used when Mr. Krabs dropped the boots in the French fry oil. Also, the symbol that signaled you to sniff at the bottom right part of the screen was filmed, and it was not edited over until late 2002, almost three years after the scratch and sniff card packs were put out of circulation.
Tom never actually said what the order was (according to the voice actor). However, by judging by his lip movements, he could have been saying "squeaky squeak."
This episode is based on Edgar Poe's The Tell-Tale Heart. Mr. Krabs even references "the beating of the hideous heart" ("the squeaking of the hideous boots.")
When SpongeBob asks Mr. Krabs "Could the world's greatest frycook do this?," SpongeBob moonwalks across the floor like Michael Jackson.
Mr. Krabs shouts out "SpongeBoy, me Bob!" when SpongeBob first walks into his office. "SpongeBoy" was his original name, until Nickelodeon found out it was already in use by a mop company.
When SpongeBob was in Mr. Krabs' office and Mr. Krabs was giving the boots to SpongeBob and after he says, "These are my most expensive and most valuable possession I own." SpongeBob says, "Wow, really? Why is that? They just look like any other boots." "Why is that?" is not in the captions.
When Mr. Krabs lets Pearl open her presents, the cake on the table disappears.
When SpongeBob is demonstrating the talent he can do with the boots, he is the cashier, and when he asks the customer, with the boots, "Can I take your order?" the captions said "Your order?"
After Mr. Krabs stole the boots from SpongeBob's House, he went to the Krusty Krab. On his way, Patrick and Squidward's houses were not seen.
When Mr. Krabs tears off the Krusty Krab, the ground floor is not painted green.
After Mr. Krabs goes insane from hearing squeaking noises, Tom disappeared for the rest of the episode.