Ice cake sides and background areas smooth. Outline SpongeBob, sponge spots, facial features, hand, arms, shirt, pants, shoes, socks and spikes on shoes with tip 3. Pipe in tip 3 sponge spots, whites of eyes, irises, pupils, inside of mouth, tongue and teeth (smooth with finger dipped in cornstarch). Cover sponge, arms, hands, pants, shirt with tip 16 stars. Pipe tip 3 string eyelashes and dot freckles. For cap, trim off 1 in. from Mini Ball cake; pipe tip 3 lines and cover hat with tip 16 stars. For brim, cut circle cookie in half and ice smooth. Attach hat, brim and mitt with icing. Pipe tip 16 pull-out star grass bottom border.