The episode starts off with SpongeBob looking through the Krusty Krab Manuel, as it has SpongeBob's happiest memories, when asked what his happiest memory is, Squidward replies saying he doesn't have one. SpongeBob takes Squidward to a music concert, to a museum containg one of his art pieces, and on a hot air baloon ride. However, a violin cord gets stuck in his head at the concert, his favorite music critic burns his own art, and he's apparently scared of heights. He then grows depressed, so SpongeBob takes him to a party with paper mache SpongeBobs. Squidward then gos insane, and tears apart all the paper SpongeBobs. He then calls it his happiest memory.