The exterior looks exactly like the normal Krusty Krab.
The interior has a fountain that resembles Squidward and a painting on the ceiling. The wallpaper has a shell pattern covers up the netting and glass panel seen from the outside. All of the tables have white tablecloths on them.
Role in series
Squidward improves the design of the Krusty Krab to prove to Squilliam that he is not a cashier and that he is a famous-restaurant owner. All of Squidward's customers are amazed by the restaurant's appearance.
At the end of the episode, it is destroyed when the new furniture is set on fire and the wallpaper tears off, leaving only the original Krusty Krab.