Beach Stroll
First, build a bridge by pushing the wood box along the green arrow. Now push the left then the right wood box along the blue arrows to build a bridge and place the second box onto the green button. Stand on the purple button to free Patrick.
Move Patrick to the purple "X". Switch to SpongeBob and move the wood box along the purple arrow, then switch back to Patrick and move to box along the red arrow. The box is now on the dark blue button. Place Patrick on the light blue button, and the way is free for SpongeBob to collect the Bonus Bubbles.
To finish the level have Patrick move steel boxes along black arrows to shield him from the tentacles, then collect the remaining Krabby Patties.