It's revealed that Squidward has babysat Pearl before, when she was a child.
"Whale Watching" is the only episode in the series where SpongeBob doesn't talk. In "Reef Blower", he simply has no audible dialogue.
When Pearl's boots are pulled off, she strangely has toes when she should be having fins.
The second time Mr. Krabs weaponizes SpongeBob's annoying laugh. The first time was in The SpongeBob Movie: Sponge Out of Water.