The episode starts out with SpongeBob watching TV "looking for the sports channel." Then, Patrick comes bursting through the door with a pair of shoes on his hands. SpongeBob asks to see them on his feet and Patrick says that he does not know how to tie his shoes. SpongeBob says that he will teach Patrick, and unties his shoes. However, when he tried to tie them again in order to show Patrick, he realizes that he has not tied his shoes for so long that he has forgotten how to tie them. After Patrick leaves, SpongeBob goes to bed but when he wakes up he still does not remember. He still has to go to work though.
It takes a while for SpongeBob to get to work because he keeps tripping over his shoelaces. When he finally gets there, Patrick's there, eating a Krabby Patty.
He does not want to look bad in front of Patrick so he pounds his feet into the floor boards so that Patrick can't see them. Patrick asks if SpongeBob has gotten shorter and SpongeBob says yes. He makes two big cracks across the floor as he slides his feet in the floor. When he gets inside the kitchen he crawls while lying down to the grill. He makes a Krabby Patty, and then tries to give it to Squidward but can't make it without tripping. He tries shuffling over, millimeters at a time, but gets practically nowhere. So he trips and throws the Krabby Patty into Squidward's mouth. After doing this several times, Squidward appears from behind and he's huge because of eating all those Krabby Patties.
Mr. Krabs then comes out of the bathroom in his underwear as he heard people leaving and all the customers leave to eat at the Chum Bucket, and he asks Squidward what's wrong. Squidward replies that SpongeBob is to blame and Mr. Krabs calls SpongeBob out. SpongeBob tells Mr. Krabs that he can't remember how to tie his shoes so he asks him for help. Mr. Krabs does not wear shoes, so SpongeBob finally cracks and starts asking everyone if they know how to tie laces. Everyone says no, but then SpongeBob encounters The Flying Dutchman, who teaches SpongeBob various knots except the one SpongeBob needs to tie his shoes. He admits he doesn't need to tie his shoes, as he no longer has feet (being a ghost), but he sometimes likes to wear a little sock on his tail.
SpongeBob goes home thinking that he'll never tie his shoes again, but Gary, surprisingly, ties his shoes for him. SpongeBob, amazed, asks Gary where he learned to tie shoes and Gary puts on a record. The episode ends with the song "Loop De Loop."
In this episode, SpongeBob is watching an anemone dancing on TV. He gets scared as soon as Gary comes in and changes it to the Sports Channel. This scene is cut in some countries because viewers might think SpongeBob is watching something embarrassing or inappropriate.
The football teams that are playing on the sports channel are the Tampa Bay Bandits and the Houston Gamblers from the USFL.
Both the sea anemone and the sports channel that appear on SpongeBob's TV are also on Patchy the Pirate's TV when he is trying to find the rewind button in "The Sponge Who Could Fly."
This was the first episode to use the new, smaller captions, which would be used until "The Thing."
This episode was released on June 30, 2000, in "The American Cartoons," but it was not with the sister episode, "Squid's Day Off."
It is revealed that Gary can roar like a lion. He later does this again in "Frozen Face Off" to frighten off vicious worms.
It is also revealed that Gary wears shoes.
This is the first time Gary has been shown as a record player. The second was in "Earworm."
In Indonesia, the scene where SpongeBob ask everyone in Krusty Krab out of despair about how to wear his shoe often cut to his house during it's airing. This was done to time constraints due to it's airing also paired with ads.
Squidward first had a Krabby Patty in "Just One Bite" but he also had eaten Krabby Patties in this episode which means this episode took place after "Just One Bite."
The beginning when SpongeBob watches TV and Gary comes is shown during the preview of the Complete Second Season DVD.
The shoelace snakes that SpongeBob imagines resemble Arbok from Pokémon.
In the first half of the episode Patrick had 3's for eyebrows on the second half they were Z's this may be because due to animation in Season 1 they had to have them be 3's and this is the 1st episode of Season 2.
SpongeBob is able to tie his shoes in "Rock Bottom," but he can't in this episode. This may be because this took place before that episode or he simply forgot.
When Mr. Krabs says "Haha, that's all?" after SpongeBob tells him he forgot to tie his shoes, his mouth doesn't sync with the words completely.
When Tom says, "Uh, fins" after SpongeBob asks him if he can show him how to tie his shoes, his mouth doesn't move.
During one part when Squidward says "It's SpongeBob's fault," the menu (A.K.A. Galley Grub) is missing.
When the customers are starting to leave The Krusty Krab, the blue fish next to Old Man Jenkins wears a pair of pants that is similar to SpongeBob's, but when the customers are leaving, the fish's pants disappear.
Right when SpongeBob enters the Krusty Krab kitchen, his yellow skin goes darker for the rest of the episode.
When SpongeBob arrives at his home, the lights are off. After Gary ties his shoes, they are on.
When Gary shows SpongeBob how to tie his shoe's, SpongeBob says, "Hopping Clams," his mouth wasn't moving.
When Old Man Jenkins says "What's the hold up?" to Squidward, he talks in his young man's voice.
When the customers are leaving The Krusty Krab, one customer said "We're going to the Chum Bucket!", but no customers appear going to the Chum Bucket.
SpongeBob could've asked Sandy, Pearl, or Mrs. Puff to remind him how to tie his shoes, although they are never shown with laces, but they might've know from always wearing shoes.
Patrick never closed the door at SpongeBob's house, so he would have just ran out the doorway not through the door.
When the crossword puzzle is shown the most of the word money is shown as "Mone," but all of the letters of the word would have been in the boxes.
When SpongeBob is talking to the other costumers and when he runs out of the Krusty Krab, they shouldn't be there since all of the costumers left.
When he talks to the Sea Urchins, there are six, but he only says "you" 5x.
After SpongeBob flipped to the sports channel, the wide shot is shown again and the TV has no plug-in cord.
When SpongeBob asks the Eel how to tie his shoes, after the Eel's face pans back into the shot, her mouth does not move. Same mistake happened with Tom when he said "Uh, fins?"
All of the customers leave the Krusty Krab once they see Mr. Krabs isn't wearing shoes. However, when SpongeBob has to ask how to tie his shoes, some of the customers reappear.