SpongeBob meets a land squirrel named Sandy. He is invited to come over to her house, but he finds out that it is full of air. SpongeBob holds out for as long as he can, which isn't a very long time.

While at Goo Lagoon, SpongeBob accidentally rips his pants while trying to impress Sandy, causing everyone to laugh.

SpongeBob and Patrick find that their television heroes, Mermaid Man and Barnacle Boy, are retired old people. SpongeBob and Patrick try to get them back into Superhero business again.

SpongeBob wants to give up his current life to live with the jellyfish against the wishes of all his friends. But, SpongeBob learns that a jellyfish life is not an easy one.

A talent show is taking place at the Krusty Krab to get more customers and more money, and Squidward is in charge. He will do anything to prevent SpongeBob from doing participating in it.

SpongeBob must try to uphold his position as "Employee of the Month," which he has won for 27 months in a row. But, when Squidward tells him the award is a scam, SpongeBob starts to tease Squidward by saying he could never be "Employee of the Month." Squidward challenges SpongeBob, and then make a mess of everything.

It's Halloween and SpongeBob tries to scare some kids as "The Flying Dutchman," but the kids just laugh at his silly costume. SpongeBob gets Patrick to shave his head round, so he will look more like a ghost. He goes to the Krusty Krab to show off his costume, but everyone is more afraid of what is inside the costume.