Thought I might as well. (This will be done the same way RWF did it when he used to come here).
Top 25: SpongeGuard On Duty.
http://t1.gstatic.com/images?q=tbn:ANd9GcSy6hYEKOHf7QBa4R12HRh96BPBSuP4iwY46OrdTfjC9rdmWokwcuQUvg
Highlights: Absolutely a hilarious episode! The idea of SpongeBob wanting to become a lifeguard, yet can't swim, is just an absolutely funny concept, and there were lots of funny moments (Okay, I think you get it.)
Lowlights: While the drowning scene was great, it did drag for a little longer than necessary.
Bottom 25: Enemy-In-Law.
http://t2.gstatic.com/images?q=tbn:ANd9GcRu_QKjaSMev8c6ouxHBdZHcj2Lr5PD2W8Cq3zKPCbhe10FfX1MvuVIxg
Highlights: not really any, although I guess the beginning was kind of funny?
Lowlights: As you can probably tell from my highlight description, I think this has to be one of the most DULL episodes ever! minus that one TINY chuckle, I don't think I laughed once. Plus, the plot was SO stupid! Plankton dating Mr. Krabs' Mom? what made the writers think that would be cool? Terrible.
The next top entry ought to be controversial, as my next favorite......... Is a Post-Movie episode.