The short starts with Squidward going to the bathroom. SpongeBob suddenly comes out of Squidward's toilet and surprises him. The moment that SpongeBob tells Squidward that he has a surfboard and shorts, Squidward finds himself wearing shorts and holding a surfboard.
Next, the moment that SpongeBob says that he is ready for the beach, Squidward finds himself standing at the beach with SpongeBob.
Finally, when SpongeBob says that they are encountering a big wave, Squidward finds himself about to be swallowed by a wave with SpongeBob. Squidward shouts "No!" until he is seen waking up on a chair, realizing that it was just a dream.
When SpongeBob approaches Squidward and asks him if he wants to go surfing, Squidward screams and runs away from him.
|( ‣ ) Associated production music|
|( • ) Original music|
|( ◦ ) SpongeBob music|
‣ Drama Link (d) - Hubert Clifford [Squidward screams.]
‣ Buzz Twist - Eric Spencer ["Hey, Squidward, want to go surfing?"]
‣ Dramatic Impact 5 - Ivor Slaney [A huge wave appears.]
‣ Nude Sting - Nicolas Carr [Squidward sighs.]
‣ Hula Guitars - Eric Spencer ["Hey, Squidward, want to go surfing?"]
- This short premiered three years after The SpongeBob SquarePants Movie was released in Japan.
- On the Pilot a Mini-Movie and the Square Shorts DVD, this short is listed as "Surfing Dreams!" adding an exclamation mark to the title.