Mr. Krabs gives his daughter Pearl a pair of squeaky boots as a cheap birthday present, but when she refuses to take them, he gives them to SpongeBob. SpongeBob enjoys them and the squeaky sounds they make, but the sound begins to bother Mr. Krabs. Mr. Krabs cannot stand the sounds anymore, so he steals the boots and buries them underneath the Krusty Krab. The next day, SpongeBob comes crying because he could not find the boots. Mr. Krabs feels guilty, starts going crazy, and confesses that he stole the boots.