He looks the same as SpongeBob but has no gap between his teeth, occasionally wears sunglasses, wears a black wig, and wears a suit with a red tie.
Role in episode
Squidward hears SpongeBob continuously whistling during his job and becomes increasingly annoyed. As a result, he finds a way to counteract this problem by convincing him there's something wrong with the gap in between his teeth. Subsequently, Squidward performs dental work on SpongeBob which rids him of his tooth gap and gives him a deeper voice, ultimately transitioning him into Cool SpongeBob.
Squidward sees this an opportunity to allow SpongeBob to perform at the jazz concert at Blow Your Top Lounge, with mostly top-notch results. Having received positive reception, Squidward allows SpongeBob to perform there again the following night under the same alter-ego.
However, the next day, SpongeBob's voice tone fluctuates frequently from high to low, inducing fear in Squidward. It eventually regresses back into his normal high-pitched voice by the end of the episode.