Well this is a hilarious quote from the hit episode Mermaid Man and Barnacle Boy.
"Whilst pestering Squidward, SpongeBob and Patrick learn that their heroes, Mermaid Man and Barnacle Boy, are in fact living in the Shady Shoals underwater retirement home, and they try to bring the two out of retirement, much to the annoyance of the geriatric Bikini Bottom superheroes who only want their TV fixed. SpongeBob and Patrick go through all kinds of hilarious antics to reunite their superhero pals and eventually succeed, thereby creating Mermaid Man and Barnacle Boy's new show: The New Adventures of Mermaid Man and Barnacle Boy.
When Mermaid Man sits down, a comic book bubble appears and dramatizes the word "SIT!!". This is an obvious pun on the old Batman Series. The phone gets broken, and when Mermaid Man hangs up the phone, the bubble appears again and says "HANG UP!". Will our heroes ever get their phone fixed? Tune in next week and find out. And when SpongeBob winks, a yellow bubble comes up and says "WINK!!!!" The ironic thing about this is that in most comic books, the dramatization of simple words usually comes in on action fighting scenes, but in this SpongeBob episode, it exaggerates the word dramatization."
Well there's the plot, now it's time to get down to the review:
Reason: The plot is a very simple one, but sometimes simple is best as this episode leads to a large number of following ones. You could consider this the root of many episodes.
Reason: The jokes in this episode make various references to other comic books, like towards the end it makes fun of the emphasis on fighting scenes by emphasizing words such as "Sit!" "Hang up!" etc
This is a very simple episode from season one that starts the chain of all the "New Adventures of Mermaid Man and Barnacle Boy" episodes. It has few but very funny jokes and the plot is not well constructed focusing on childish humor more than anything.