It is a small shed that sells ice cream. It is colored in pink and white stripes and has it's name in pink text on a yellow sign. Above the sign is a model of an ice cream, as well as another model of ice cream in front of the place that is held by a blue post and says "Free Ice Cream" in blue text.
Role in movie
While going through a field of skulls, SpongeBob and Patrick spot Ice cream nearby. They go to get ice cream, but when they order the ice cream, the owner doesn't let go and ends up chasing them to the side while on a frogfish, only for the lady and the frogfish to fall into the abyss and get eaten by a giant eel.