Pearl Krabs has had 15 horrible birthday parties and her 16th birthday is just one day away. Her father, Eugene H. Krabs, is forced to give Pearl the best birthday ever, or else Pearl's high school reputation will "collapse, she will have to drop out of highschool to avoid embarrassment, she will not go off to college, she will never leave home, and Mr. Krabs will have to support Pearl for the rest of her life."
While Mr. Krabs works on the party, SpongeBob SquarePants is assigned the task of figuring out what Pearl would like for a present. Mr. Krabs gives him his credit card, so that if something Pearl wants should be bought, it can be bought with any credit card. So SpongeBob trails Pearl and her friends through the Bikini Bottom mall and takes note of everything she wants. However, he uses Mr. Krabs' credit card to buy Pearl's gifts, so that Pearl's party shouldn't be a disaster and that Pearl will get all she wants.
Once Pearl arrives at her party with her friends, she is horrified to find that her dad's miserly ways have won out again. The popcorn is stale, the drinks are dishwater, Pearl's ice sculpture is made out of 400 pounds of raw Krabby Patties, the cake is made out of cardboard and frosting, and even Squidward Tentacles sings a song called "Four-Ply," which disgusts everyone. Once more, what is supposed to be the most fun and fabulous event has ended up cheap and lame, and she will be secluded for the rest of her life. Pearl is also extremely hurt that her father couldn't even stop being cheap for her, even despite the fact that he says he will make it up to her somehow. It looks like Pearl's birthday will go down in history as the worst one ever - until SpongeBob shows up with a truck-load of presents. Everything Pearl has looked at in the mall has been so coral (which means cool) that SpongeBob has bought it all - maxing out Mr. Krabs' credit card in the process. Finally, he reveals one last gift: A live performance from Boys Who Cry! Pearl is thrilled and thanks her dad for getting everything she wanted, even though he's stifling his intense annoyance with SpongeBob (Has he done a great job for Pearl but not Mr. Krabs).
Mr. Krabs could not stop being cheap, even for Pearl's 16th birthday, even though he was surprisingly generous in "Best Day Ever," paying for SpongeBob's play. This shows how selfish and miserable he can really be.
When Mr. Krabs asks SpongeBob where Pearl's present is, SpongeBob says the delivery truck will be there momentarily. Mr. Krabs should have seen this as a red flag as to how much he actually spent.
At the end of recent airings, after SpongeBob said "You're a good dad, Mr. Krabs" the episode instantly ended when it cut to blank, leaving out Mr. Krabs' line, "Don't push your luck, boy." (Still seen in captions.) This was still seen on YTV & Nicktoons airings and DVD releases (Including the DVD of the same name & Season 4 Volume 2.)
When Pearl said about a girl named Angela that she likes a guy named Brad, it could be a reference to Brad Pitt & Angelina Jolie.
Boys Who Cry are similar to The Jonas Brothers.
When Pearl runs out of her school, right directly across from her school is the Krusty Krab. In most episodes, right directly across from the Krusty Krab is the Chum Bucket.
In this episode Pearl's room is on the 2nd floor, but in "Sleepy Time" her room was on the 1st floor.
Near the end, when Boys Who Cry sing, the red fish sings the line "You get your very own spotlight tonight" while the blue & green fishes did the "oohs", but if you look closely, you can see them mouthing the line.
in this episode, when Mr. Krabs called SpongeBob and said, “While I plan the party...” Pearl said her birthday was the next day. It could be possible Mr. Krabs & Pearl forgot about it.