Squidward's eyelash aweater is a sweater made from SpongeBob SquarePants' eyelashes. It is black in color with the letters "I ♥ U" printed all over it (with the "♥" being Squidward's face).
SpongeBob gives Squidward the eyelash sweater as part of Employee Brotherhood Day. SpongeBob claims that he wasn't sure how big to make the hole for the head, so he used a watermelon for size. Squidward tries on the sweater, but starts to itch, wondering what it is made out of. SpongeBob replies it is made from his own eyelashes, causing a disgusted Squidward to throw the eyelash sweater at SpongeBob, which causes SpongeBob to cry a sweater of tears.