chocolate

Correction: IT'S A CARTOON! Some suspension of disbelief is expected. Sea creatures don't talk or wear clothes either.

Correction: Remember: Squidward has six limbs (including arms). He could have been holding on to the sides of the fort. Besides, we don't know how long it took him to build the fort. As for the tree, common cartoon humor.

Correction: IT'S A CARTOON! Some suspension of disbelief is expected. It's common in cartoon for characters to pull a ridiculous number of items out of a small bag, or even a pocket.

Correction: It's a cartoon. You must suspend disbelief.

wizard_of_gore

Correction: Who knows? The people of bikini bottom might have ears, and we just don't know it.