At SpongeBob's House, SpongeBob SquarePants and Patrick are bored playing with sticks but an advertisement appears that attracts them to a new toy, called the Whirly Brain. They fight over the TV and end up breaking it. But they put it back together and dance around happily.
They then buy the toy and read the steps. Patrick screams, but is relieved that it's just SpongeBob. Their brains start flying in the air and they comment and laugh midair. They also bump together but SpongeBob tells Patrick no more.
They go into a fridge and destroy some part of SpongeBob's house. They shred kelp into sculptures of themselves and Patrick's brain breaks SpongeBob's pineapple skin to reveal Gary in his litterbox. They share a laugh and proceed to spy on Squidward, who is in his bathtub.
SpongeBob's brain lands on Squidward and Patrick says that he may have been in the toilet. Patrick's brain is now in the toilet and Squidward tells them to stop bothering him. He checks his mirror to see SpongeBob's brain on him. Squidward screams, "Aliens from Mars!" and jumps out nude and runs around the streets nude. They fly their brains around town and even switch their bodies. They use their brains to switch drinks around, and spy on Mr. Krabs and Mrs. Puff dating in an alley and brain fart when they are about to kiss. SpongeBob and Patrick get eggs thrown at them, and a kid tells them that all the kids have Whirly Brains, not just them.
Patrick, SpongeBob, and the unnamed kid race but SpongeBob and Patrick's brains land into an old man's house and he takes them as his own. He hides them and SpongeBob wonders where their brains can be. The remote controls die and are in the dark. Patrick finds a stinky diaper and makes it as his own eyes, but SpongeBob removes it. SpongeBob calls Sandy on the phone and she uses a missing brain detector to find the brains.
Sandy's detector leads to the same old man who found their brains. She asks kindly but the old man is snoring. But Sandy just walks in, and they try to look for the brains. The floor creaks, and he wakes up, but Sandy puts a fight with the old man. SpongeBob accidentally trips onto the barrel, and all the brains fly free, and all go back to their original being. The old man cries because he doesn't get to have fun but Sandy and SpongeBob hook SpongeBob's propeller onto the old man so he can fly in the air too and he is having fun as the episode ends. But Squidward is still running around nude.
According to Vincent Waller, the production of Season 10 began on October 12, 2015.
Vincent also revealed that fans would see a "different flavor in the animation" of the series. On December 18, 2015, Vincent Waller, tweeted some early production work of the first Season 10 episode. As noted on a photo of the script, the first draft was dated November 30, 2015 and the board draft December 4, 2015. On August 8, 2016, Waller tweeted that they had finished retakes on the episode. On August 10, 2016, he revealed that the first episode of season 10 was two 11-minute segments. A video from the Nickelodeon Italy YouTube video revealed the date when the episode was finished to be September 22, 2016. 
This is the second time there's a cage at SpongeBob's house. The first was in "The Fish Bowl."
This episode reveals that Mr. Krabs and Mrs. Puff have been secretly dating for the last 16 years, indicating that since the events of the episode "Krusty Love," they never stopped seeing each other. In spite of this, in the episode "Summer Job," Mrs. Puff believed Mr. Krabs was asking her on a date as if they've never dated before. However, they may have been trying to hide that they were dating from SpongeBob.
In the back alley where Mr. Krabs and Mrs. Puff are having a date, the walls of one of the buildings has the word "Sharks" and "Pods" written in graffiti, referencing the Season 9 episode "Sharks vs. Pods."
The fourth wall is broken at the end of this episode when Squidward runs and looks at the camera yelling "You're next!"
Whirly Brains could be a reference to remote control helicopters and toy drones.
The part where SpongeBob and Patrick are seen "hypnotized" to get the "dangerous but popular" Whirly Brains on TV might be a reference to "A Sucker for the Suck-O-Matic" from Rocko's Modern Life, where Rocko, Heffer, and Spunky are also hypnotized to get a dangerous product that later populates the neighborhood, the Suck-O-Matic.
Patrick's line "M-O-O-N! That spells 'moon!'" is a reference to Stephen King's novel The Stand and its miniseries adaptation which also featured Bill Fagerbakke in the role of Tom Cullen.
When Squidward sees Patrick's brain floating up and down, he screams out "Aliens from Mars!" wearing a shirt, but in the next shot, he is wearing no shirt.
When Patrick starts up his Whirly Brain, he's holding the controller upside-down, but in the next shot, he's holding it correctly. In the next scene, it's once again upside down, and in the rest, including the very next shot, it's being held correctly.
Patrick has his control upside down before the brains leave their heads.