Sandy's Rocket/Squeaky Boots

The fact that Mr. Krabs hid the boots under the floor of the Krusty Krab, and his guilt over taking the boots being manifested as hallucinating that he hears the boots squeak, is a reference to 'Edgar Allen Poe (I)''s short story "The Tell Tale Heart". In "The Tell Tale Heart", a servant murders his master and hides the body under the floorboards. Wrought with guilt, the servant hallucinates that he can hear the master's heart beating persistently, which drives him to confess to the murder. In fact, the way Mr. Krabs confesses to stealing the boots is similar to the servant's confession in the story. Mr. Krabs says, "I did it! I took the boots! They're here! Under the floorboard! Oh, please, make it stop! It's the squeaking of the hideous boots!" a line which is akin to one the servant had: "I admit the deed!--tear up the planks!--here, here!--it is the beating of his hideous heart!"

When Spongebob walks to Sandy's house you can clearly see that there is a ladder on the platform. In the next scene it is gone.

References Ihmeellinen on elämä (1946)