In the episode "Procrastination", near when he just starts writing his essay, he says somthing like "and what a beautiful day to write an essay" it shows an outside shot filled with nature and trees and grass, even though they are underwater. Later on, in some DVD's (including Season 2 Dvd Box Set)has a deleted scene in which spongebob looks out his window a second time. It shows a sandy spot with lots of activity going on, with a ferris wheel and a roller coaster, two jellyfish playing tennis, Gary rolling on a ball tooting a horn, and Patrick rubbing sunscreen on Sandy. How could grass and trees and flowers be underwater and how could it change on the same day to a carnival with lots of activity? It makes no sense.