SpongeBob describes the cooking process as such: "We take the finest cuts of aged, imported kelp, stuff them with herbs from our garden, wrap them in parchment with our award-winning shallot tapenade, slow-roast them in our wood-fired, clay-filled oven, or kiva, and serve them with a garnish of wilted coral on a mahogany plank."
The food itself is reddish and resembles ham. Underneath it is a leaf of kelp and a pale wooden plank underneath that.
Role in series
Squilliam enjoys the Krabby Newburg while SpongeBob and his many arms pamper him. It was made by SpongeBob as an attempt to impress Squilliam as part of Squidward's plan to trick Squilliam into believing that he actually owns a five-star restaurant.
It is part of Squidward's dinner. Before Squidward can eat it, SpongeBob scares him with his shadow hand. While Squidward runs around his house trying to get out, SpongeBob tries to feed the Krabby Newburg to him. SpongeBob accidentally destroys the dish when his hand cramps.