Giant Cute Kitty is a white cat that is made up of furballs. The kitty has blue eyes and a pink nose.
Plankton enters SpongeBob's mind to find the Krabby Patty secret formula. He enters a world of happiness and candy. Almost everything is sentient and sweet. He sees a bunch of white furballs that clump together to form into a Giant Cute Kitty. The Kitty then meows.