He is a man dressed as Abraham Lincoln. He wears a tuxedo, a black tie, and a black top hat. He hides a SpongeBob SquarePantsplush toy under his hat.
Role in episode
He was going to be a part of Patchy the Pirate's SpongeBob tenth anniversary special as a guest star. He is introduced only as "the Guy on the Penny," without any mention of Abraham Lincoln's name. After Patchy crashes into the Fancy Studios green room, the Guy on the Penny asks Patchy if he is okay. He later shows Patchy his plush toy of SpongeBob to demonstrate how SpongeBob can be seen "everywhere."