They are pink and white dollars that have an illustration of a peanut in the middle and a purple American dollar sign next to it on each side. They come in ones but they may come in fives, tens, and greater amounts.
Role in movie
When Dennis attempts to assassinate SpongeBob and Patrick on David Hasselhoff's leg, SpongeBob offers him the Goober dollars in an attempt to make him reconsider killing them. After Dennis finds out that it is fake money, he throws the dollars behind him and they fly into the wind.