Sheen announces that tomorrow is "KING SHEEN DAY". Chester tries to get everyone to join in the celebrations, claiming that if they do not, Sheen will go insane and attack them physically or mentally (or want they say "freak").
Despite a bribe with a piñata that Patrick and Chester had snatched from a rained out birthday party when no one was looking, SpongeBob refuses to celebrate, preferring to spend the day carrying out scheduled maintenance on SpongeBob, Jimmy, Timmy and B.O.B.'s headquarters.
Jimmy, Timmy and B.O.B. go along with it only so they can get the candy from the piñata. They bask, limbo, let Sheen throw fruit at them, and a bake off. When Patrick trips with the cake, it landed on SpongeBob.
He comes telling Sheen that there's no King Sheen Day. Sheen was going to freak, but calms down when he finds his cake. They get the piñata, but Sheen, due to his low intellinegence, thinks it's just a paper horse and that it is his and names it Bob. Jimmy, Jenny and the others who came to the party still get candy, though, because there is a "Traditional Sharing" part of "'KING SHEEN DAY"'.
- SpongeBob SquarePants
- Jimmy Neutron
- Timmy Turner
- B.O.B. (Benzoate Ostylezene Bicarbonate)
- Sheen Estevez
- Chester McBadbat
- Patrick Star
- Chum Chum
- Jenny (XJ-9) Wakeman
- The Toy Shop
- SpongeBob, Jimmy, Timmy and B.O.B.'s Headquarters
- Sheen's Backyard