I think this has to be one of the cutest cakes that I have ever made! I made this for my son's 6th birthday. I'm not crazy about SpongeBob, but I love the way the cake turned out. It is 3 tiers, each tier is a single layer and each layer is a different flavor. I used butter cream icing and the shells are made of sugar. I did not make the shells, I bought them. I used brown sugar for the sand. He loved his cake!!
This cake would also be great for a beach theme party, a Little Mermaid party or a Nemo party.