A New Year's Resolution is the 1st short of the spin-off, Absorbent Days, and the first short of season one. In this episode, As SpongeBob begins to see the joys in the New Year, he begins to make a list of things he wants to do for the New Year. For one of those things, he claims he wants to give Plankton the Krabby Patty formula. Mr. Krabs sees this and confronts SpongeBob with this. Can Mr. Krabs has to steal the formula back before Plankton ruins his business for the New Year, or does he have to? The next short is A Brat for Pat.