Before I get on with the episodes, I'd have to explain some off topic stuffs. These two are definitely the best pairs for the post movie era (probably...but I got a few more...Chum Bucket Supreme/Single Cell Anniversary, Yours, Mine, and Ours/Kracked Krabs, and a couple ion season 8). Season 4 was a great season, but it lacked perfect pair and this is pretty much the only perfect pairs.
Krusty Towers: One of the best episodes of the whole series. This deserves to be in the top 10 during the Best Day Ever (wish it was number 1...but I forgot what the episode was ranked at). I liked the idea of the episode (Krabs turning his restaurant into a hotel). I laughed at most of the parts here liked the story on how Mr. Krabs got the idea of turning the Krusty Krab into a hotel, all of Patrick's parts here (like when he drew the King Kong like picture, and kept asking Squidward, who quits), Squidward as a nicer person (after he got fed up of Patrick), which he kept asking Mr. Krabs some stuffs, like getting cookies from his mom (funniest part), and the last few minutes. Overall, one of the show's best. 10/10
Mrs. Puff, You're Fired: Another perfect episode but I didn't really enjoyed this one as much as Krusty Towers, but it is still funny. I laughed at SpongeBob actually failing more than 38 times that he did back in the first Boating School episode, SpongeBob failing once again (and later), which let Mrs. Puff fired of the job, the new teacher (a grumpy shark) appearing and making the strict rules, the new teacher teaching SpongeBob to do some stuffs like make a rocket, SpongeBob going off control, he ran into the town (and Patrick, he actually his underwear), etc. Overall, another excellent and funny episode. I hope to see more perfect pairs like these again. 10/10