The building itself is a gray stone building with a large magical wand at the top. It also includes a brown tile road that leads up to the tower. On the inside, the brown tile pattern continues as the floor. There are purple curtains along it that Horace hides behind. In the center of the room, there is a large magician’s hat that shows the image of Mr. Magic.
Role in episode
SpongeBob goes there to speak to Mr. Magic after he can’t figure out how to change Squidward back to himself (since he believes he changed him to an ice cream cone). While SpongeBob is talking to who he thinks is Mr. Magic, Patrick looks behind a curtain to reveal that Horace B. Magic is voicing him, who later is revealed to be Mr. Magic. Later, he too reveals that his magic kit isn’t magic, and the only magic is the "magic of business." SpongeBob then starts shouting at him about how he is a fake, and he and Patrick get kicked out after Horace calls security.