Make-Out Reef is located on a cliff and appears to have various colors of coral. The reef also has a sign that reads "Danger Cliff" written in red. It serves as a place for people, mostly teenagers, to get intimate with their partners.
Sandals can be seen here smooching with a pillow. Incidental 5 and Incidental 7 are there together as well. Squidward makes a comment about this place about how he went there with his girlfriend during his adolescent years. Barnacle Man, the Dirty Bubble, and Man Ray are also seen here, harassing teenagers as part of their villainous schemes.