Because it was so strongly requested, a spongebob tutorial:

First, you need to decide on what Spongebob will be doing in your drawing. His position and direction and even activity will effect how you start. Before I began I decided on a pose. The basics will follow true for most any sb pic you choose to do.

Panel 1.
Draw a rectangle that is only slightly tapered at the end. Add a dividing line toward the bottom to create two shapes (a square for the face/body and a thin rectangle for his shirt/pants) Add further dividing lines, one more horizontally at the half way point of the square and then another vertically running through the middle of the complete shape.

Panel 2.
Create a vanishing point so Spongebob will be in perspective. From the bottom corner and from the top corner, draw a little triangle out behind him (in case you don't know how to draw perspective). Add another line within the small pants rectangle to divide his pants from his shirt. From each horizantal line, draw a line each going to the vanishing point. Now decide where you want his back to be and draw a vertical-ish line to finish his body-form. Now it should look more like a sponge.

Panel 3.
Resting on the horizantal line in the square, and seperated by the vertical line in the center (these are reference lines. You use them when drawing human faces or toon faces and just about anything else!) draw two, rather large, perfect circles (this is for his regular expression. The facial details can change slightly when he's reacting to something.) Since I've drawn spongebob in his usual 3/4 front view, his eye closest to us will overlap his farther one slightly. At this point I get rid of my vanishing point lines and add basic "stick" arms and legs that I will detail later.

Panel 4.
Adding more detail, notice the pattern of holes. His facial holes are easy enough but the ones on the side, starting from the top, zig-zags a little with the larger hole closest to his face, and at an angle down from that toward his back is a smaller hole. Then at an angle from that another large hole closer to his face and then one more small hole zaging down close to his back. Notice his long, thin nose over-laps his eye a little bit and curves up slightly. When smiling, the apple of his little cheek overlaps his eye closest to us but his nose obscures the vew of his other cheek so at this angle we do not see it. I add his sleeves and pant-legs. They are gently curving triangles or cones. He also has kind of a big bottom lip that runs under his two teeth which are on either side of the center vertical dividing line. I've also added the little peanut shapes for his little shoes.

Panel 5.
Adding further detail, his little pointed collar-tips don't touch in the middle, leaving a space for the knot in his tie. I got the tie off a bit, but it goes down over his pants but not all the way to the bottom. Spongebob's hands are very very tiny, so I think one could compare the circle one could use to make his palms with the circle used for the beginning marks of his shoes. *shrug* I just wing it. Notice his eye lids. Those little creases make it as if his eye lids are little stocking-caps pulled over his eyes. If you can see real closely, the curve of the crease kind of wraps slightly around the eye. Also, since his eyes are light in color, don't forget to add a dot for the pupil! When his lids are lowered or his eye-brows are furrowed, his eye-lashes are not shown ((unless there is a reason as in the episode "Krabby Land" when spongebob has the flower aroudn his head and is speaking fondly of the smell of a charcoal brickette or the sound of a lawn mower running over a flip flop.)) Spongebob's arms and legs are very tiny also (I tend to draw them a bit too long at times, but,) the length can change when his actions need them too, but in general, they are small. When he is standing and his shoulders are a little lower than the middle of his head, his hands fall just below his pants. Adding his socks, he has two stripes, a blue and red. The blue stripe is first, then the red. His little belt is nothing more than a dashed line. Pretend the spaces are belt loops. The middle dash hides mostly behidn his tie, then there are two on either side of that, and one dash (following the vanishing lines) on the side of his pants. Next, just add your accoutraments or props!

Panel 6.
At this point you add his little rippely lines around his body. Don't make the ripple too showy. They drew it like that in the beginning, but since have toned it down and I believe he looks better that way. His body slightly hands over his shirt and the line between his body and shirt is also warbely. (if you're coloring him in, remember, his shirt, pants, tie, legs, arms, nose, eyes, and mouth are all outlined in black but his cheeks and lip are red (as are his freckles, 3) his holes are not outlined (but are a darker shade of yellow, sometimes greenish in tint, and his body is outlined in the same color as his holes. He has a bit of a shadow on his little sleeves (a light blue) and a shiney spot on the toes of his shoes, and the side of his body is a slightly darker shade than the front (that goes for his pants and holes and even the outline too.

I hope this wasn't too arduous to read as it was pretty long and I hope someone found this helpful. Anyway, you know it has to work because I didn't like draw a bit and scan and then draw a bit and scan. Each of those images is a completely seperate drawing. I just kept using the same technique.