For Pearl's birthday, Mr. Krabs selfishly gives her a pair of black fishing boots that only cost $2. After Pearl doesn't 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 can't 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 couldn't 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. 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 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 accidentally filmed along with the episode, and it was not edited over until late 2002, almost 3 years after the scratch and sniff card packs were put out of circulation.
When SpongeBob asks Mr. Krabs "Could the world's greatest frycook do this?", SpongeBob moonwalks across the floor like Michael Jackson.
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" isn't in the captions, they go right to the next sentence.
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 he asks the customer, with the boots, "Can I take your order?" "Can I take" isn't in the captions, so it says, "Your order?"
After Mr. Krabs stole the boots, he went to the Krusty Krab. On his way both Patrick and Squidward's houses were not seen.
When Mr. Krabs tears off the Krusty Krab, the floor where it is still on the ground is not painted green.