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 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 book called Simple-ton. They then take a quiz to find out how much they know about each other. SpongeBob does fantastic. However, Patrick does terrible. 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 pits) 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 quitely sighing "Why me?".
Though, an explanation for this is that SpongeBob can re-grow his appendages like real sponges.
When Patrick was asking himself if SpongeBob was 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 an example of Patrick's stupidity.
In this episode, Patrick is right-handed. However, in "The Camping Episode," Patrick is shown to be writing with his left hand.
This is the second appearance of the Magic Shop, but this episode is first time the inside is shown. The first appearance was in "F.U.N."
Coincidently, there are 2 Franks in the episode. The first one being Frank the whale and the second being Frank the store owner.
It's revealed that SpongeBob's favorite ice cream is plain vanilla, has an outiebelly button, and his favorite color is Beige. Also, Patrick likes Aquamarine, is right-handed, and has an innie bellybutton. His favorite ice cream is a double-pickled swirl with mustard and extra bacon bits.
There's an episode of The Looney Tunes Show called "Best Friends," that is outwardly similar to this one. In the mentioned episode, Bugs and Daffy take a quiz about each other, similar to how SpongeBob and Patrick took a quiz on each other. Daffy didn't know anything about Bugs, similar to how Patrick didn't know anything about SpongeBob.
This episode reveals that Patrick knows nothing about SpongeBob; not even the most simple things about him.
When SpongeBob gives Patrick the $5, he throws 4 bills and 4 coins on the ground, then cries like crazy. This means that he probably gave Patrick four $1 bills, and four quarter coins.
Some people think that SpongeBob was swearing when he spoke dolphin because of "Sailor Mouth," but in reality, during that episode, it was just the noise that was used by the audio people to "cover up" the swears of Patrick, SpongeBob, and Mr. Krabs.