Mocking SpongeBob is a meme that originated from Little Yellow Book eventually becoming a meme since it looks like SpongeBob is mocking someone. Tom Kenny responded to this meme saying it's his favorite meme.
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Its from an episode called "Little Yellow Book" from Spongebob, when Squidward finds out one of his secrets, which is "When I see plaid, I cluck like a chicken". So Squidward shows Spongebob Plaid, and well he... clucks.