Alternative Joke Interpretation: When Patrick begs Squidward to use his bathroom, Squidward tells him to "make it quick" only for Patrick to pause and say "that's okay." Did Patrick go right on Squidward's doorstep or did he just realize he actually didn't have to go and was just wasting Squidward's time?
Demographically Inappropriate Humour: One of the snow sculptures in the prologue is a mermaid who is topless and flat-chested. Nearby are two fish children each holding a snowball with grins on their faces.
One Krab's Trash:
Accidental Innuendo: SpongeBob's line, "you'll never guess what I found in my sock last night," is written as just one of his many eccentricities (given that it's directly juxtaposed with him pointing out how "licking doorknobs is illegal on other planets"), but a number of older fans interpreted it as a reference to masturbation.
Ensemble Dark Horse: Smitty Werbenjägermanjensen (he was #1, after all). At one point, he had a Facebook account with well over a million followers!
Fridge Brilliance: Why does Mr. Krabs claim that his umbrella belonged to the queen of Switzerland? Because it's full of holes, like Swiss cheese.
Funny Moments: SpongeBob effortlessly pronouncing Smitty Werbenjägermanjensen's name, which Krabs struggled to come up with on the spot.
"I have $3."Explanation Patrick holding up his money while purchasing the "17th century soup ladle" has become a popular image macro to describe when somebody lacks the funds to buy something expensive. Although, in the context of the episode, Patrick has $7, not $3.
Foxy GrandpaExplanation One of Mr. Krabs' replacement hats which has become a popular message to be used on Real Life hats and clothing.
"Here lies [X]'s hopes and dreams."Explanation Squidward's grave in honor of his fallen hopes and dreams has been a meme template for fandom artists to use for their favorite characters and their lost ambitions.
"Am I really gonna defile this grave for money? Of course I am!"Explanation Mr. Krabs brief hesitation of digging up Smitty's grave for a quick fortune which he instantly brushes off in favor of his greed. The meme has been used to criticize corporations and businesses that exploit the works of the deceased for monetary gains. Most infamously, Nickelodeon being accused of going against the wishes of Stephen Hillenburg by creating spin-offs Kamp Koral and The Patrick Star Show for a cheap buck.
Moment of Awesome: Mr. Krabs beating an entire army of skeletal zombies by himself.