I like the one that starts with Spongebob trying to be perfectly safe, goes into his dust collection, ends with the gorilla running around.
That, and the plankton as crabby patties bit.
I love the jokes they make about cartoon logic- in the Christmas special, SpongeBob gets a letter asking how Christmas is celebrated in Bikini Bottom- but of course, the ink has smudged in the water. SpongeBob says something like, “I guess whoever wrote this letter didn’t realize the limitations of living underwater. Oh well. Just throw it into the fire.”
And for some reason, this reminds me of a joke in “Squilliam Returns” where SpongeBob tries to forget everything that doesn’t involve being a fancy waiter. In his mind, multiple SpongeBobs throw out all of the papers not involving being a waiter. The head SpongeBob tells one lollygagging SpongeBob, “I don’t pay you to loaf around!” He replies, “Actually, you don’t pay me at all- I’m just a visual metaphor representing the abstract concept of thought.”
Can you hurry this up? I’m running out of time cards.
I like the Krusty Krab Training Video, too. “Oh, POOP, you never let us down!” is a phrase that gets used a lot in my family.
Which leads to an incredibly important moment in my life. I’ve got a weight bench in the basement. I realized that if I ran a coax over to the media distribution box down there, I could watch TV while working out.
In the above ep. hijinks ensue and Spongebob’s in the graveyard. SBSP noticed squidward there and wonders why. Squidward is kneeling at a tombstone.
I’m benchpressing a sizable amount of weight (for me) while watching this.
The tombstone says ‘All my hopes and dreams.’
Damnear cracked my sternum. Do NOT lift weights and Spongebob at the same time.
I am currently working in the lab of a professor who works with sponge genetics. His name is Bob.
You can imagine the paraphernalia decorating the lab. 
“Sailor Mouth”. Best episode. snicker Sentence enhancers!
Though I find the SpongeBob character annoying, the show has some very funny moments. Some of my favorites:
“Batten down the hatches Mr. Squidward!” “I want my mommy Mr. Squidward!” From the episode when Spongebob is hired at the Krusty Krab.
The snail race, when Gary’s eye blows out and he crashes and burns.
Patrick and Spongebob destroy Bikini Bottom because they’re scared of Sandy’s
butterfly.
When Squidward tries a Krabby Patty:
Squidward: Why… this Krabby Patty may be the most… Horrible! Putrid! Poorly prepared! Vile! Unappetizing! Disgusting excuse for a sandwich it has ever been my displeasure to have slither down my throat!
Spongebob: But…
Squidward: (throws the patty on the ground) And I curse this Krabby Patty and all who enjoy them to an early and well-deserved grave! (puts a tombstone on top of the patty with ‘R.I.P.’ and a picture of a patty on it) Get it?
Spongebob: But it doesn’t make any sense. The Krabby Patty is an absolute good. Nobody is immune to its tasty charms.
Squidward: Nobody but me.
After Spongebob leaves, Squidward frantically digs the patty out of the sand: “Still alive!” “All the wasted years!”
“This is not your average, everyday darkness. This is … ADVANCED darkness.”
I could go on and on.
I love Plankton. No, I ADORE him. Any episode without Plankton leaves me twitchy. I loves me some Plankton.
My favorite is where he switches lives with Mr. Krabs. Looking down, he finds himself attired in Mr. Krab’s standard outfit. “Corporate casual!” he squeals. Then later, Mr. Krabs comes in to steal the secret formula and he’s … NAKED!! Just as Plankton normally is. Hee hee!
There’s another one when his computer wife Karen analyzes him by mistake. “1 percent evil … 99 percent hot gas,” she says with that nasal accent.
You other Spongebob lovers beat this: I recently got $5 off shoes at Shoe Carnival for singing the Spongebob Squarepants theme song into the microphone at the barker’s stand. Yessiree. I had the whole place singing “Spongebob Squarepants!” back at me.
Of course there’s not much I wouldn’t do for shoes. 
OK, Wee Bairn, it must be swordfish at dawn. Sandy is my animated undersea squirrel girlfriend and I must defend her honor.
She’s my favorite. The only one of the bunch with damn near a lick of sense. And cute as a button, too.
My daughter loves it and I’ve just picked up the movie and season 1 on DVD for her. The movie’s great (I love the moustache scene) but I can’t remember any episodes in particular, they’ve all been pretty good to date.
What do you get when you cross a gun nut with a SpongeBob fan? This:
I wonder if that guy gets laughed at at the range?
P.S. I would so buy those for my AR-15 carbine if they were available.
Oh boy yeah. I love watching Spongebob with my 9 year old son. We both laugh our heads off.
Sea bear!
Still one of the few shows I laugh at almost every time I see a rerun! I didn’t like the movie or the newest episodes where SB’s voice has changed, though (I think this change was after the perfume department one). For me those lack the necessary quirkiness and imaaaaginaaaation (makes rainbow with hands).
A few choice moments I haven’t seen mentioned yet: the SB1138 (or whatever…the spoof on THX) episode…I love when Squidward ends up all…alooooooooooooooooooooooooooone (etc)
I also love the episode when Squidward moves to that gated community of squids and we see that montage of him endlessly modern dancing, buying canned bread, playing clarinet madrigals, etc.
Ah, and the Alaskan Bull Worn episode! The whole exchange when SB is trying to get Sandy to stop going after the worm is priceless. “You ain’t my Pa!” “I gotta admit, that slowed me down…” and the whole “ain’ nothin’” bit.
I think my favorite might still be Rock Bottom, though.
I forgot which episode it was, but it was great when Spongebob, trying to walk silently, took three steps, making cartoon quacking sounds, to look down and discover he’d stepped on three random rubber ducks.
I forgot to show off my sig line. 
The Magic Conch Club is my absolute favorite!
Squidward:“If you’d have listened to me, if you’d have listened to me, you’d have food, shelter and a roaring fire! But instead, you listen to a talking clam. That tells you nothing! As if the answer to all your problems will fall right out of the sky! [laughs] Fall right out of the sky!”
Pilot: Dude, we’re falling right out of the sky! We’ve got to drop the load!
SpongeBob & Patrick: Praise the magic conch!
I love Sponge Bob.
My favorite are the Mermaid Man episodes.
Ren and Stimpy were surrealism. Sponge Bob is dadaism. I cite the villain Man Ray as proof.
I love SB. I saw the one where he keeps missing the bus just the other day, for the first time, and I really took a moment to be grateful for the laughs that SB gives me. The episode was that good.
I love Gary. Also, it cracks me up that Spongebob’s parents are natural sea sponges.