SpongeBob and Patrick are very bored and have nothing to do. SpongeBob walks over to a toy chest and starts rummaging through it, but doesn't find anything that interests him or Patrick. SpongeBob finds a Mermaid-Man toy, but it is unfortunately chewed up. It then reveals that they were in Squidward's house, and he kicks them out. Then they start walking, trying to find something to do. While they are walking, they find some signs introducing something. They follow the signs to a newly opened Toy Barrel. At first, it isn't there, which makes the two cry. It appears soon afterward, courtesy of a crane. The construction worker throws Patrick inside, and SpongeBob throws himself. They spend the entire day singing songs. To their disappointment, the Toy Barrel closes just after they finish singing. Patrick formulates a plan to hide in the dollhouses when the police check the toy store so they can have the Toy Barrel all to themselves. They become jolly until the lights turn off, which scares the duo. Soon, they see a shadow coming, so SpongeBob decides to fight back. They dress up like soldiers, preparing to fight the shadow. This does them no good. It was just Patrick's old wind-up robot. Just as the store is about to open, the two rush outside. The episode ends with Patrick saying “Hey! It’s open! I love toys!"
I can turn into a skyscraper!
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When SpongeBob says hi to Squidward as he is walking out of the bathroom, there is a golf iron to his right, which is not really a toy but sport equipment. Plus, it has holes in it.
Near the beginning, SpongeBob takes a doll out that says "Mama." This is the same doll that Plankton packed in a suitcase in "Walking Small," where it said "Mama" as well.
It is unknown how SpongeBob and Patrick got into Squidward's house at the beginning of the episode.
At the end of the episode, Steve said that they just opened for business but the store opened the day before. It is possible the store was open for soft opening.
As SpongeBob and Patrick are about to exit, the title card music from "Krabby Land" plays.
This was the first time SpongeBob and Patrick were stuck in a place. The second will be in 'Truth or Square."
This episode may be a reference to the Nicktoons game Nicktoons: Attack of the Toybots, while the plot may be a reference to the 1992 Rugrats episode "Toy Palace." The robot walking with a huge shadow is a reference to the 2005 film Zathura.
The part where it shows Patrick wrapping the headband around his head is a parody of Rambo.
In one scene, in the background there are shelves lined with pyramids with eyes, a reference to the All-Seeing Eye, often considered to be a Masonic/Illuminati symbol. Whether this is intended or not is unknown.
Patrick says he accidentally got a flashlight in his ear; however, he doesn't have ears.