The Bikini Bottom Pillow Foundry building is a giant white pillow made out of metal. On 1 the side of the building, a pillowcase gape shows yellow and purple patterns. On the front of the building, it says "Bikini Bottom Pillow Foundry" in pink letter. Below the pink letters are 2 red doors. On top of the building there are 3 purple chimneys with smoke coming through them.
Inside the Bikini Bottom Bottom Pillow Factory, iron is shown being melted, steamed, and comes out onto a conveyor belt. It is turned into pillows and cut into pieces by a buzzsaw. An unnamed worker there uses a giant needle to jab the pillows and fling them into a pile.
At the Bikini Bottom Pillow Foundry, pillows are made using melted iron. In reality, a pillow consists of a filler, often made from foam, synthetic plastic fibers, feathers, and latex.