In the SpongeBob SquarePants episode “All That Glitters”, SpongeBob can be seen without his square pants. He has 12 holes on his front, 9 holes on his back, 5 holes on the top, 4 holes on the bottom, 5 holes on his right side, and 5 holes on his left side. That is a total of 40 holes. When he is wearing his square pants, only 29 holes are visible. Therefore, his square pants cover 11 holes.