It starts out at the Krusty Krab where SpongeBob and Patrick are making their favorite noises, while simultaneously annoying Squidward. SpongeBob's is the dolphin laughing and Patrick's is the song of the great blue whale. Squidward, who is extremely annoyed at this point, asks them what was happening. They explain that they are doing stuff together out of a magazine called Simple-Ton. They then take a quiz to find out how much they know about each other. SpongeBob does fantastic. However, Patrick does terribly. Squidward then looks at the book and laughs because Patrick guessed that the shape of SpongeBob was a triangle.
Patrick buys two ice cream cones (but only gets Patrick's favorite flavor which is dill pickle swirl with mustard and extra bacon bits) and asks SpongeBob for money. SpongeBob becomes upset, and he tells Patrick that he doesn't know him anymore after tearfully throwing the money on the ground. He then runs off to his house crying. SpongeBob cries so much that he fills up Gary's food bowl.
Eventually, SpongeBob goes to Sandy for help and she says that they don't have to know everything about each other and they probably just need some time apart. SpongeBob then tries to avoid Patrick, but he sees him go to the gym and many other places with Larry. Patrick is shown with a gift when SpongeBob angrily confronts the two, followed with Larry uncomfortably backing away from them. Patrick then explains that Larry is not his best friend, Larry helped Patrick find a gift for SpongeBob and that he got the gift for SpongeBob, which was a pair of glasses with a fake nose and mustache. SpongeBob and Patrick become friends again until Patrick gets scared by SpongeBob in the glasses and runs away, with SpongeBob quietly sighing "Why me?".
Though, an explanation for this is that SpongeBob can regrow his appendages like real sponges.
When Patrick asks himself if SpongeBob is left or right-handed, he puts his left hand up as he says "right" and his right hand up as he says "left." This is most likely a result of Patrick's stupidity.
In this episode, Patrick is right-handed. However, in "The Camping Episode," Patrick is shown writing with his left hand.
This is the second time Patrick is shown singing "Leedle-Leedle-Lee." The first was in "Shanghaied."
This is the second appearance of the Magic Shop, but this episode is the first time the interior is seen. The first appearance was in "F.U.N."
Coincidentally, there are two Franks in this episode, the first one being Frank the Whale and the second being Frank the store owner.
There's an episode of The Looney Tunes Show called "Best Friends" that is outwardly similar to this one. In the aforementioned episode, Bugs and Daffy take a quiz about each other, similar to how SpongeBob and Patrick did. Daffy didn't know anything about Bugs, similar to how Patrick didn't know anything about SpongeBob.
It's revealed that SpongeBob's favorite color is beige, has an outie belly button, and his favorite ice cream flavor is plain vanilla.
It is also revealed that Patrick likes aquamarine, is right-handed, has an innie belly button, and his favorite ice cream flavor is a double-pickled swirl with mustard and extra bacon bits.
This episode reveals that Patrick knows nothing about SpongeBob despite being his best friend, not even the most simple things about him.
When SpongeBob gives Patrick the $5, he throws four bills and four coins on the ground, then cries like crazy. This means that he probably gave Patrick four $1 bills and four quarter coins.