In the Dead Eye Funeral Parlor and Ice Cream Parlor in the Episode: Pest of the West, people make coffins for other peoples dead bodies. Dead Eye Plankton killed most people and so thats why they made coffins. The Coffinmaker made a coffin for SpongeBuck SquarePants, because he thought that SpongeBuck SquarePants wouldn't last a minute in Dead Eye Gulch. There is also a Ice Cream shop called the Ice Cream Parlor. The Coffinmaker sells the Ice Cream aswell as making the coffins. Here SpongeBuck buys an Ice Cream before be goes into the Krusty Kantina.