It is a giant white building with blue windows held by bamboo sticks. "Dead Eye Funeral Parlor" is transcribed on a black sign in light green text. The floors and walls are mostly brown and coffins are scattered around. The "and Ice Cream Parlor" part is written in dark pink text on a lighter pink sign.
The inside is only partially seen but the walls are shown to be pickle-green.
Role in series
"Pest of the West"
SpongeBuck buys an ice cream cone from the store before he goes into the Krusty Kantina. After he buys an ice cream and turns around, the undertaker/priest starts measuring him for a coffin because he thinks that SpongeBuck will not last a minute in Dead Eye Gulch.