The Krusty Krab has begun a nightly comedy show called the "Komedy Krab," featuring some of Bikini Bottom's best comedians. SpongeBob's chance to take the stage arrives, but his planned job-centered routine, featuring weak jokes about mundane topics such as salt, tomatoes, and forks, does not go over well. As the hecklers (even Patrick) jeer, SpongeBob tries to make a witty observation, anything to get a laugh. He notices Sandy's buck teeth and starts joking about them, which earns chuckles from the audience. SpongeBob begins telling more "squirrel jokes," unintentionally demeaning Sandy's kind by talking about how smelly and stupid squirrels supposedly are, that get the entire crowd roaring with laughter - except for Sandy. After his act, Sandy confronts SpongeBob backstage and tells him that his jokes are hurtful, but he insists that it is just an act and assures her that "Everyone knows you're the smartest creature in Bikini Bottom."
The next day, it turns out that everyone has taken the jokes to heart and either avoids or ridicules Sandy. She talks with SpongeBob again at the next Komedy Krab performance, explaining to him that the jokes are affecting her public image, and asking him to use other jokes instead. Fearing his original jokes will not cut the mustard, SpongeBob gives it a shot anyway, but to no avail; the crowd wants squirrel jokes. SpongeBob quietly leaves the stage, seemingly for good, but then bursts back on stage with an epiphany, fake buck teeth and a stereotypical Southern accent, resuming the squirrel jokes with aplomb.
After the performance, SpongeBob finds a note from Sandy, stating that she has finally realized how funny his jokes are and to come to her treedome to celebrate. When he visits her, however, Sandy rewards him by looking and acting exactly as an idiotic, clueless yokel (his jokes make her out to be) in order to teach SpongeBob a lesson. Sandy has SpongeBob literally glued to his seat so he will not fall off, and removes his water helmet to serve as a vase for his flowers. When SpongeBob starts to dehydrate, he begs for water, so Sandy pops a hose in his mouth to fill him up, making him realize his mistake. Only after SpongeBob has expanded to fill every inch of the treedome does he promise to quit telling squirrel jokes.
At the following Komedy Krab event, SpongeBob eases up on his squirrel jokes like Sandy wanted him to. Though SpongeBob starts with a single, toned-down squirrel joke, he then springboards into making fun of everyone else, including fish, crabs, and even himself. The crowd jovially laughs at themselves. SpongeBob and Sandy give each other thumbs up, affirming their restored friendship, before SpongeBob continues to joke the night away (as he prepares to joke about starfish).
‣Andy Anorak - Chris Marshall [Title card.] ‣Harry's Back - Hans Ehrlinger ["Welcome to The Komedy Krab!"] ‣Speaking Guitar - Gerhard Narholz [Dougie Williams.] ‣Stand-Up Comic B - Sammy Burdson, John Charles Fiddy [Rimshot.] •Idea Sting - Nicolas Carr [Closeup of Sandy's teeth.] ‣Andy Anorak - Chris Marshall [SpongeBob starts telling squirrel jokes.] ‣Harry's Back - Hans Ehrlinger ["That was fantastic, boy!"] ‣Stand-Up Comic C - Sammy Burdson, John Charles Fiddy [SpongeBob laughs.] ‣Gay Dog - Francis Chacksfield [Sandy shopping at the Barg'N-Mart.] ‣Quick Lunch - Heinz Ebert [Sandy talking to SpongeBob backstage.] •Vibe & Harp Hits - Nicolas Carr ["Other jokes?"] ‣Quick Lunch - Heinz Ebert ["Bah! I got a million of them."] ‣Stand-Up Comic D - Sammy Burdson, John Charles Fiddy [Bronze fish] ‣Stepping into Danger - Mike Sunderland [SpongeBob's nervous] ‣Andy Anorak - Chris Marshall ["Howdy, y'all!"] ‣Next Please - Otto Sieben ["I want to give a special thanks to my friend Sandy."] ‣Hawaiian Link (A) - Richard Myhill [SpongeBob visits Sandy] ‣Hillbilly Haydown - Chris Marshall, Roderick Matthews ["Well, howdy!"] ‣Harry's Back - Hans Ehrlinger [SpongeBob comes on stage] ‣Andy Anorak - Chris Marshall [SpongeBob telling jokes about everyone else] ‣Next Please - Otto Sieben [The ending.]
"I started out as a stand up comedian, so it was fun to perform as the kind of schlockmeister I strove not to be. Stand ups are always fighting between doing more original material or repeating what works. SpongeBob goes for the pander, without thinking about the feelings of the person disparaged by his material."
"Squirrel Jokes" was ranked #24 during the SpongeBob's Top 100 event in the UK and Ireland from June 4-8, 2012.
Trivia
General
This episode originally had the packaging code of 30a, and was paired with "No Free Rides."[6]
This was the last episode completed in 2000, which makes it the last episode made in the 20th century and 2nd millennium.
This is the first episode for a few things:
The first episode to have two animation directors rather than one.
The first episode where Sandy has a fully-colored picture of an acorn on her suit. In season 1, her suit had three dots instead, and in early season 2, it had a black silhouette of an acorn.
The second episode in which the Krusty Krab has put on a show. The first was "Culture Shock."
The second episode in which a live-action bug is seen. The first was "Wormy."
The second episode in which SpongeBob brings Sandy flowers and dries up in the treedome. The first was "Tea at the Treedome."
The second episode to have a soundtrack almost bookend it. The first was "Wormy."
Patrick is among those who boo SpongeBob in the beginning despite being his best friend.
This is the third episode in which SpongeBob is not seen wearing a water helmet in Sandy's treedome. The first was "Tea at the Treedome," and the second was "Survival of the Idiots."
However, unlike in "Tea at the Treedome," he does not need one in this episode, once Sandy fills him up with water.
When SpongeBob is dehydrating, he looks practically identical to when he was dehydrating in "Tea at the Treedome." His voice is also the same dried out tone as the aforementioned episode.
This episode marks one of the few times that SpongeBob's belt buckle is shown.
Mr. Krabs admits his cheap nature in this episode.
This episode is notable for its discriminatory humor, using squirrels as a stand-in for various marginalized groups.
In the Indonesian dub, the line "Because they're so darn stupid!," "Stupidity isn't a virus.," and anything related to word "stupid" were all replaced with "ugly" and "ugliness" because the words "stupid" and "stupidity" are considered as profanity in Indonesia.
In the Filipino dub, Sandy is referred to as mapurol ang utak (dull-brained).
In the SpongeBob SquarePants Latin American Spanish dub when Sandy pretends to be silly, among the things she asks SpongeBob, she mentions avocado since avocado in Spanish begins with "agua," the Spanish word for water. On the other hand, in the Spanish dubbing of Spain, she mentions other things in the dialogue that are not related to water.
The Komedy Krab stage is located in the same area of the Krusty Krab that the stage for the talent show was in "Culture Shock."
Cultural references
Mr. Krabs wears a fake arrow through his eyes, a reference to a comical prop popularized by comedian Steve Martin.
SpongeBob's jokes targeting Sandy eventually lead to her being singled out and mocked by the Bikini Bottomites, alluding to harmful stereotyping in the real world and how easily it can spread.
After getting harmed by Sandy, SpongeBob's jokes transition to making fun of everyone in the audience, following the comedic tactic of making fun of everything.
When SpongeBob says, "Um... noxious gas?," his white shirt is gone.
When SpongeBob looks around until he finds Sandy's buck teeth, on Sandy's diving suit one can see that the yellow patch lies on the table and there is an acorn on the upper part of the patch, leaving the lower part of the patch to have space.
When Fred says, "Oh, brother, this guy stinks!" he is voiced by Doug Lawrence in an American accent. When he asks, "Why?" from across the dining hall in response to one of SpongeBob's jokes, he is voiced by Dee Bradley Baker, using a voice used for another audience member several seconds earlier, with a noticeable Cockney accent.File:Squirrel Jokes 117.pngSandy without an acorn on her suit
When Sandy is in the grocery store and the three fish start making fun of her, Lloyd's lips flicker orange for one frame.
Around the middle of the episode, SpongeBob drops his microphone onstage and goes behind the curtain, but when he goes through the curtain again, the microphone disappears.
In the credits, Dougie Williams is listed as "Doogie Williams."
Bubbles can be seen when Sandy pushes SpongeBob onto the log with glue, even though there is no water in Sandy's treedome.
When SpongeBob says "no more squirrel jokes," his mouth isn't seen moving and it doesn't sound like there is water in his mouth.
In the same scene, Incidental 11's tentacles are missing suction cups.
Sandy and Patrick sit at the same table throughout SpongeBob's act. However, the image behind them alternates between a window and a wall between different shots throughout the episode.
When Incidental 40 says, "No, your act!" his shirt is missing.
When SpongeBob imitates Sandy, the two pores in the bottom-left corner of his body are missing.
In the Latin American Spanish dub, incidental 92 saying "That's true!" is muted both times.
When the spotlight is put on Sandy after SpongeBob says "I want to give a special thanks to my friend, Sandy." part of Incidental 11's fin is missing.
When this episode was repeated on Nickelodeon on May 2, 2023, the screenbugs and on-screen credits (which are normally played at the near-end of SpongeBob SquarePants) are missing during the entirety of the second half of the 6:30 am airing.[12]
At the beginning and the end of the episode, the Chum Bucket and the path leading to it are gone.
