SpongeBob RoundPants is a picture book adaptation of the SpongeBob SquarePants episode, To SquarePants or Not to SquarePants, that somehow manages to retell the plot with reasonably faith and yet deprive it of the vast majority of its humor. The only joke preserved is the basic premise: that SpongeBob and Patrick are such astounding idiots that they both decide the simple act of changing from squared to rounded pants fundamentally changes SpongeBob's identity.
Which wouldn't be terrible if not for the fact that most of the episode's humor comes not from this basic premise or from the dialogue (much of which is transcribed word-for-word), but from the animation and the character's personalities, neither of which are reflected in these static pictures.
I continue to be amazed by how few SpongeBob books manage to replicate or even preserve the show's humor... but perhaps I shouldn't be too surprised, considering that the show itself has forgotten how to be funny in recent years.